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PHILLIPS v. DIME TRUST & S.D. CO.

No. 18.

284 U.S. 160 (1931)

52 S.Ct. 46

76 L.Ed. 220

PHILLIPS, COLLECTOR OF INTERNAL REVENUE, v. DIME TRUST & SAFE DEPOSIT CO., EXECUTOR.

Supreme Court of United States.

Decided November 23, 1931.

Attorney(s) appearing for the Case

Mr. Claude R. Branch, with whom Solicitor General Thacher, Assistant Attorney General Youngquist and Messrs. Sewall Key, J. Louis Monarch, Erwin N. Griswold, Clarence M. Charest, and Wm. T. Sabine, Jr., were on the brief, for Phillips.

Mr. Charles C. Lark for the Dime Trust & Safe Deposit Co.

MR. JUSTICE STONE delivered the opinion of the Court.

This suit was brought in the District Court for the Middle District of Pennsylvania, by the executor, to recover federal estate taxes alleged to have been illegally exacted. A jury having been waived, the court found the facts as stipulated and gave judgment against the collector. 30 F.2d 395. Upon appeal, the Court of Appeals for the...

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