Edwards v. Slocum, 264 U.S. 61 (1924)

Name: Edwards v. Slocum, 264 U.S. 61 (1924) - Syllabus
Author: U.S. Supreme Court

Edwards v. Slocum

No. 276

Argued January 10, 1924
Decided February 18, 1924
264 U.S. 61

CERTIORARI TO THE CIRCUIT COURT OF APPEALS

FOR THE SECOND CIRCUIT

Syllabus

In assessing the "Estate Tax" under the "Revenue Act of 1918," 40 Stat. c. 18, Title IV, charitable bequests which are deductible from the gross estate in fixing the net taxable estate should be deducted without any diminution on account of the tax itself, even though, being residuary, they will ultimately bear the tax burden. P. 62. Cf. Young Men’s Christian Assn. v. Davis, ante,47.

287 F. 651 affirmed.

Certiorari to a judgment of the circuit court of appeals affirming a judgment of the District Court for the plaintiffs in their action to recover from the Collector the amount of a tax paid under protest.

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Chicago: U.S. Supreme Court, "Syllabus," Edwards v. Slocum, 264 U.S. 61 (1924) in 264 U.S. 61 Original Sources, accessed April 17, 2025, http://originalsources.com/Document.aspx?DocID=KYBQ52BM3A4UZUH.

MLA: U.S. Supreme Court. "Syllabus." Edwards v. Slocum, 264 U.S. 61 (1924), in 264 U.S. 61, Original Sources. 17 Apr. 2025. http://originalsources.com/Document.aspx?DocID=KYBQ52BM3A4UZUH.

Harvard: U.S. Supreme Court, 'Syllabus' in Edwards v. Slocum, 264 U.S. 61 (1924). cited in 1924, 264 U.S. 61. Original Sources, retrieved 17 April 2025, from http://originalsources.com/Document.aspx?DocID=KYBQ52BM3A4UZUH.

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