Maas v. Higgins
312 U.S. 443 (1941)

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U.S. Supreme Court

Maas v. Higgins, 312 U.S. 443 (1941)

Maas v. Higgins

No. 274

Argued February 3, 1941

Decided March 3, 1941*

312 U.S. 443

Syllabus

1. Where an executor elects, under § 302(j) of the Revenue Act of 1926, as added by § 202(a) of the Revenue Act of 1935, to have the estate valued as of one year after death, or to have items of the estate which have been disposed of during the year valued as of the time of disposition, rents, dividends and interest accrued and received between the time of death and the time of such valuation should not be included as part of the value of the gross estate. P. 312 U. S. 446.

2. Art. 11, T.R. 80 (1937 ed.), to the contrary, is invalid. P. 312 U. S. 446.

111 F.2d 78; 114 id. 1017, reversed.

Certiorari, 311 U.S. 626, to review judgments sustaining deficiency assessments of estate taxes. No. 274 was a suit against a Collector to recover an alleged overpayment. For the opinion of the District Court, see 29 F.Supp. 996. The other two cases were decided in the first instance by the Board of Tax Appeals, whose decision, 41 B.T.A. 1178, sustaining the Commissioner was affirmed by the court below on a petition to review it.

Page 312 U. S. 444

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