JOHN J. MITCHELL ET AL., EXECUTORS,

v.

UNITED STATES

Citator

Cited By

• Humes v. United States, 276 U.S. 487 (U.S. 1928)
  …t bequests is deductible under § 403, par. (a), sub-par. 3, of the Revenue Act. The Court of Claims held that the Commissioner of Internal Revenue was right in refusing to allow the deduction. 63 Ct. Cl. 613. This Court granted a writ of certiorari. 275 U. S. 515. The governing provision of the Act is: “ That for the purpose of the tax the value of the net estate shall be determined — (a) In the case of a resident, by deducting from the value of the gross estate— ... (3) The amount of all bequests . . . to…
• Jenkins v. Nat'l Sur. Co., 277 U.S. 258 (U.S. 1928)
  …or the eighth circuit reversed the decree with instructions that the respondent [*264] be paid dividends on an equal basis with, other creditors, including the treasurer. National Surety Co. v. Jenkins, 18 F. (2d) 707. This Court granted certiorari, 275 U. S. 515, to remove a conflict alleged to exist between the decision below and rulings by the courts of appeals in' other circuits. Maryland Casualty Co. v. Fonts, 11 F.(2d) 71, Springfield National Bank. v. American Surety Co., 7 F. (2d) 44. In his answer…
• Moore v. City of Nampa, 276 U.S. 536 (U.S. 1928)
  …affirmed. 18 F. (2d) 860. ' The petition to this Court for a writ of certiorari stated that the decision below conflicts with the decisions of this Court and of the Circuit Courts of Appeals for the Third and Eighth; Circuits.* The writ was granted. 275 U. S. 515. [*539] Respondent created a district for the construction of a sewer to be paid for by assessments against the lands therein according to resulting benefits. The statutes require the city engineer to malte estimates of the cost of such improvements…