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NEW YORK TRUST CO. v. EISNER

No. 286.

256 U.S. 345 (1921)

41 S.Ct. 506

65 L.Ed. 963

NEW YORK TRUST COMPANY ET AL., AS EXECUTORS OF PURDY, v. EISNER.

Supreme Court of United States.

Decided May 16, 1921.

Attorney(s) appearing for the Case

Mr. George Sutherland, with whom Mr. Francis J. McLoughlin and Mr. H.T. Newcomb were on the briefs, for plaintiffs in error.

The Solicitor General for defendant in error.

Mr. John B. Gleason, for the State Comptroller of the State of New York, by special leave of court.

Mr. J. Weston Allen, Attorney General of the Commonwealth of Massachusetts, for the Commonwealth of Massachusetts, by special leave of court.

Mr. Clifford L. Hilton, Attorney General of the State of Minnesota, and Mr. Egbert S. Oakley, by leave of court, filed a brief as amici curiae.

Mr. Arcadius L. Agatin and Mr. Francis H. De Groat, by leave of court, filed a brief as amici curiae.

MR. JUSTICE HOLMES delivered the opinion of the court.

This is a suit brought by the executors of one Purdy to recover an estate tax levied under the Act of Congress of September 8, 1916, c. 463, Title II, § 201, 39 Stat. 756, 777, and paid under duress on December 14, 1917. According to the complaint Purdy died leaving a will and codicil directing that all succession, inheritance and transfer taxes should be paid out of the residuary estate, which was bequeathed...

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