1. Home
  2. Browse Decisions
  3. U.S.
  4. 273 U.S.
  5. 273 U.S. 545 (1927)
 

SHUKERT v. ALLEN

No. 193.

273 U.S. 545 (1927)

47 S.Ct. 461

71 L.Ed. 764

SHUKERT ET AL., EXECUTRICES, v. ALLEN, COLLECTOR.

Supreme Court of United States.

Decided March 21, 1927.

Attorney(s) appearing for the Case

Messrs. William B. McIlvaine and Arthur F. Mullen, with whom Mr. J.F. Dammann, Jr., was on the briefs, for petitioners.

Mr. Thomas H. Lewis, Jr., with whom Solicitor General Mitchell, Assistant Attorney General Willebrandt, Mr. A.W. Gregg, General Counsel, Bureau of Internal Revenue, and Mr. Sewall Key, Attorney in the Department of Justice, were on the briefs, for respondent.

MR. JUSTICE HOLMES delivered the opinion of the Court.

This is a suit to recover the amount of a federal estate tax paid by the plaintiffs, petitioners, under duress. The District Court directed a verdict for the defendant, the collector, 300 Fed. 754, the judgment upon which was affirmed by the Circuit Court of Appeals. 6 F.2d 551. A writ of certiorari was granted by this Court. 269 U.S. 543.

The tax was levied under the...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases