Leach v. Nichols, 285 U.S. 165 (1932)

Leach v. Nichols


No. 468


Argued February 23, 1932
Decided March 14, 1932
285 U.S. 165

CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE FIRST CIRCUIT

Syllabus

1. Question of law as to whether a state tax should have been deducted in computing a federal estate tax held properly raised in the courts below. P. 166.

2. The tax imposed in Massachusetts upon the passing of property by will or intestate succession, though paid in the first instance by the personal representative, is in effect a succession tax, the burden falling ultimately on the legatee or other beneficiary. P. 169.

3. Such a tax, when paid by an executor, was not deductible under the federal Revenue Act of 1916, § 203, as one of the " charges against the estate" in computing the transfer tax imposed by that statute. Id.

50 F.2d 787 affirmed.

Certiorari 284 U.S. 613, to review a judgment reversing a judgment for overpayment of taxes recovered by the present petitioner in an action against the Collector.