new
york
trust
eisner
argued
decided
may
george
sutherland
washington
newcomb
new
york
city
plaintiff
error
mr
solicitor
general
frierson
defendant
error
john
gleason
new
york
city
comptroller
state
new
york
special
leave
weston
allen
boston
state
massachusetts
others
special
leave
justice
holmes
delivered
opinion
suit
brought
executors
one
purdy
recover
estate
tax
levied
act
congress
september
title
ii
stat
comp
paid
duress
december
according
complaint
purdy
died
leaving
codicil
directing
succession
inheritance
transfer
taxes
paid
residuary
estate
bequeathed
descendants
brother
value
residuary
estate
subject
administration
expenses
executors
required
pay
paid
inheritance
succession
taxes
new
york
amounting
gross
estate
defined
section
act
congress
comp
funeral
expenses
expenses
administration
except
taxes
leaving
net
value
payment
legacies
except
reduced
taxes
plaintiffs
compelled
pay
deduction
part
mentioned
allowed
allege
act
congress
unconstitutional
also
misconstrued
allowing
deduction
state
inheritance
succession
taxes
charges
within
meaning
section
section
demurrer
district
dismissed
suit
section
act
tax
equal
following
percentages
value
net
estate
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provided
section
two
hundred
three
hereby
imposed
upon
transfer
net
estate
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passage
act
percentages
rising
one
per
centum
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estate
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ten
per
centum
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section
gives
mode
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value
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estate
section
enacted
purpose
tax
value
net
estate
shall
case
resident
deducting
value
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amounts
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expenses
administration
expenses
claims
estate
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losses
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estate
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fires
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shipwreck
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theft
losses
compensated
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estate
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upon
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charges
estate
allowed
laws
jurisdiction
whether
within
without
estate
administered
exemption
tax
due
one
year
decedent
death
section
section
within
thirty
days
qualifying
executor
give
written
notice
collector
later
make
return
gross
estate
deductions
allowed
net
estate
tax
payable
thereon
section
section
executor
pay
tax
section
section
tax
lien
ten
years
gross
estate
except
part
paid
allowed
charges
section
section
paid
within
sixty
days
due
collected
suit
subject
decedent
property
sold
section
section
case
collection
person
executor
section
provides
contribution
marshalling
persons
subject
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prior
liability
purpose
intent
title
far
practicable
unless
otherwise
directed
decedent
tax
shall
paid
estate
distribution
provisions
assailed
plaintiffs
error
unconstitutional
interference
rights
regulate
descent
distribution
unequal
direct
tax
apportioned
constitution
requires
statement
constitutional
objections
urged
imports
face
distinction
correct
evidently
hitherto
escaped
see
field
sup
admitted
since
knowlton
moore
sup
power
tax
legacies
said
tax
cast
upon
transfer
effectuated
state
therefore
intrusion
upon
processes
whereas
legacy
tax
imposed
process
complete
analogy
sought
difference
attempt
state
tax
commerce
among
right
goods
become
mingled
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stock
state
consideration
parallel
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detect
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tax
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state
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commerce
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case
darnell
son
memphis
sup
welton
missouri
conversely
tax
property
distributed
laws
state
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fact
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accomplished
valid
tax
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fact
distribution
begin
greater
interference
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good
knowlton
moore
sup
dealt
true
legacy
tax
tax
met
objection
usurped
interfered
exercise
state
powers
answer
objection
based
upon
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considerations
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transmission
receipt
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death
standing
footing
sup
elaborate
discussion
subject
received
case
think
unnecessary
dwell
upon
matters
principle
disposed
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said
argument
tax
direct
therefore
void
want
apportionment
argued
tax
privilege
receiving
tax
indirect
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whereas
tax
inevitable
therefore
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matter
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knowlton
moore
attempt
make
scientific
distinction
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interpretion
language
traditional
practical
historical
ground
kind
tax
always
regarded
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direct
tax
ever
treated
duty
excise
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occasion
gives
rise
levy
sup
upon
point
page
history
worth
volume
logic
inequalities
charged
upon
statute
intestacy
inequalities
amounts
beneficiaries
might
receive
case
estates
different
values
different
proportions
real
personal
estate
different
numbers
recipients
affect
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inequalities
case
must
taken
contemplated
testator
knows
law
consequences
disposition
makes
intestate
successors
tax
imposed
upon
precedes
fact
may
receive
less
different
sums
statute
concern
remains
construction
act
argument
constitutionality
based
upon
premise
unfavorable
contention
plaintiffs
error
upon
point
tax
attaches
estate
tax
right
transmit
transmission
beginning
obviously
attaches
whole
estate
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far
statute
sets
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estate
pointed
charges
affect
estate
whole
therefore
include
taxes
right
individual
beneficiaries
reasoning
excludes
new
york
succession
tax
paid
stand
better
paid
new
york
amount
new
york
may
take
basis
taxation
questions
priority
state
open
case
decree
affirmed