United States v. Kombst
286 U.S. 424 (1932)

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U.S. Supreme Court

United States v. Kombst, 286 U.S. 424 (1932)

United States v. Kombst

No. 74

Argued April 26, 27, 1932

Decided May 23, 1932

286 U.S. 424

Syllabus

1. In computing the federal estate tax under the Revenue Act of 1916, state succession taxes (distinguished from transfer taxes), are not deductible from the gross estate. Leach v. Nichols,285 U. S. 165. P. 286 U. S. 426.

2. Tax imposed by California Inheritance Tax Act, as amended in 1915, held a tax on succession, following decision of the state court. Id.

72 Ct.Cls. 695, 50 F.2d 1030, reversed.

Page 286 U. S. 425

Certiorari, 285 U.S. 532, to review a Judgment allowing a claim to recover part of an amount exacted as a federal estate tax.

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