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