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UNITED STATES v. FIELD

No. 442.

255 U.S. 257 (1921)

41 S.Ct. 256

65 L.Ed. 617

UNITED STATES v. FIELD, EXECUTOR OF FIELD.

Supreme Court of United States.

Decided February 28, 1921.

Attorney(s) appearing for the Case

The Solicitor General and Mr. Assistant Attorney General Davis, with whom Mr. T.K. Schmuck, Special Assistant to the Attorney General, was on the brief, for the United States:

Mr. John P. Wilson, with whom Mr. William B. Hale and Mr. Walter Bruce Howe were on the brief, for appellee.

MR. JUSTICE PITNEY delivered the opinion of the court.

This is an appeal from a judgment of the Court of Claims sustaining a claim for refund of an estate tax exacted under Title II of the Revenue Act of September 8, 1916, as amended by Act of March 3, 1917 (c. 463, 39 Stat. 756, 777; c. 159, 39 Stat. 1000, 1002). It presents the question whether the act taxed a certain interest that passed under testamentary execution of a general power of appointment created prior...

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