Edwards v. Slocum
264 U.S. 61 (1924)

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U.S. Supreme Court

Edwards v. Slocum, 264 U.S. 61 (1924)

Edwards v. Slocum

No. 276

Argued January 10, 1924

Decided February 18, 1924

264 U.S. 61

Syllabus

In assessing the "Estate Tax" under the "Revenue Act of 1918," 40 Stat. c. 18, Title IV, charitable bequests which are deductible from the gross estate in fixing the net taxable estate should be deducted without any diminution on account of the tax itself, even though, being residuary, they will ultimately bear the tax burden. P. 264 U. S. 62. Cf. Young Men's Christian Assn. v. Davis, ante,264 U. S. 47.

287 F. 651 affirmed.

Certiorari to a judgment of the circuit court of appeals affirming a judgment of the District Court for the plaintiffs in their action to recover from the Collector the amount of a tax paid under protest.

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