Greiner v. Lewellyn
258 U.S. 384 (1922)

Annotate this Case

U.S. Supreme Court

Greiner v. Lewellyn, 258 U.S. 384 (1922)

Greiner v. Lewellyn

No. 187

Argued March 22, 1922

Decided April 10, 1922

258 U.S. 384

Syllabus

In imposing a tax on the transfer of an estate by death, Congress has power to require that state municipal bonds forming part of the estate be included in determining its net value, by which the tax is measured. Act of September 8, 1916, c. 463, 39 Stat. 756. P. 258 U. S. 387.

Affirmed.

Error to a judgment of the district court for the defendant in an action to recover taxes alleged to have been illegally collected.

Page 258 U. S. 386

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