Union Trust Co. v. Wardell - 258 U.S. 537 (1922)

U.S. Supreme Court

Union Trust Co. v. Wardell, 258 U.S. 537 (1922)

Union Trust Co. v. Wardell

No. 236

Argued April 17, 18, 1922

Decided May 1, 1922

258 U.S. 537

Syllabus

1. The Estate Tax Act of 1916 did not apply to transfers in contemplation of death made before its passage. P. 258 U. S. 540. Shwab v. Doyle, ante, 258 U. S. 529.

2. A collector of internal revenue is not liable to an action for recovery of a tax collected by his predecessor in office. P. 258 U. S. 541. Smietanka v. Indiana Steel Co., 257 U. S. 1.

273 F. 733 reversed.

Error to a judgment of the district court sustaining a demurrer and dismissing the complaint in an action to recover a sum collected as an estate tax.

Page 258 U. S. 538