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

Annotate this Case
  • Syllabus  | 
  • Case

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


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.

Disclaimer: Official Supreme Court case law is only found in the print version of the United States Reports. Justia case law is provided for general informational purposes only, and may not reflect current legal developments, verdicts or settlements. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or information linked to from this site. Please check official sources.