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REINECKE v. NORTHERN TRUST CO.

No. 90.

278 U.S. 339 (1929)

49 S.Ct. 123

73 L.Ed. 410

REINECKE, COLLECTOR OF INTERNAL REVENUE, v. NORTHERN TRUST COMPANY.

Supreme Court of United States.

Decided January 2, 1929.

Attorney(s) appearing for the Case

Mr. Thomas H. Lewis, Jr., with whom Solicitor General Mitchell, Assistant Attorney General Mabel Walker Willebrandt, and Messrs. Clarence M. Charest, General Counsel, Bureau of Internal Revenue, and Sewall Key were on the brief, for petitioner.

Messrs. J.F. Dammann, Jr., and Wm. B. McIlvaine, with whom Mr. Stuart J. Templeton was on the brief, for respondent.

Mr. Elihu Root, Jr., filed a brief as amicus curiae on behalf of the Home Trust Company, by special leave of Court.

Messrs. Edward H. Blanc, Russell L. Bradford, and Henry C. Eldert filed a brief as amici curiae on behalf of the Farmers' Loan & Trust Company, by special leave of Court.

MR. JUSTICE STONE delivered the opinion of the Court.

Respondent executor brought suit in the District Court for northern Illinois to recover from petitioner, a collector of Internal Revenue, the amount of a tax alleged to have been illegally assessed and collected upon the estate of respondent's testator under the Revenue Act of 1921, c. 136, 42 Stat. 227. Judgment of the district court for the executor, upon an overruled demurrer, was affirmed by the Court of Appeals...

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