WILLIAMS, RECEIVER,
v.
BALTIMORE; AND SAME V. ANNAPOLIS

U.S. | 1932-12-05
Nos. 513; No. 514
287 U.S. 594 Supreme Court of the United States (1932) Positive Treatment
Cited by 1 case
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  • Burnet v. Brooks, 288 U.S. 378 (U.S. 1933)
    …ecided that the property should hot be included in the decedent’s gross estate for the purpose of the Federal Estate Tax (22 B. T. A. 71), and the decision was affirmed by the Circuit Court of Appeals. 60 F. (2d) 890. This Court granted certiorari, 287 U. S. 594. The provisions governing the imposition of the tax are found in the Revenue Act of 1924, c. 234, 43 Stat. 253, 303-307, and are set forth in the margin.2 Two questions [*388] are presented,—(1) whether the property in question is ' covered by thes…

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