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HARRISON v. NORTHERN TRUST CO.

No. 103.

317 U.S. 476 (1943)

63 S.Ct. 361

87 L.Ed. 407

HARRISON, COLLECTOR OF INTERNAL REVENUE, v. NORTHERN TRUST CO. ET AL., EXECUTORS.

Supreme Court of United States.

Decided January 11, 1943.

Attorney(s) appearing for the Case

Miss Helen R. Carloss argued the cause, and Solicitor General Fahy, Assistant Attorney General Clark, and Messrs. Sewall Key, Arnold Raum, J. Louis Monarch, and Bernard Chertcoff were on the brief, for petitioner.

Mr. Alexander F. Reichmann, with whom Mr. Andrew J. Dallstream was on the brief, for respondents.

MR. JUSTICE MURPHY delivered the opinion of the Court.

Respondents, the executors under the will of Henry M. Wolf, brought this action to recover an alleged overpayment of federal estate taxes. The case turns upon whether, under the provisions of § 303 (a) of the Revenue Act of 1926, as amended by § 807 of the Revenue Act of 1932,1 the amount to be deducted from decedent's gross estate...

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