Union Trust Co. v. Wardell, 258 U.S. 537 (1922)

Name: Union Trust Co. v. Wardell, 258 U.S. 537 (1922) - Syllabus
Author: U.S. Supreme Court

Please note: this case begins in mid-page. It therefore shares a citation with the last page of the previous case. If you are attempting to follow a link to the last page of 258 U.S. 529, click here.

Union Trust Co. v. Wardell

No. 236

Argued April 17, 18, 1922
Decided May 1, 1922
258 U.S. 537

ERROR TO THE DISTRICT COURT OF THE UNITED STATES

FOR THE NORTHERN DISTRICT OF CALIFORNIA

Syllabus

1. The Estate Tax Act of 1916 did not apply to transfers in contemplation of death made before its passage. P. 540. Shwab v. Doyle, ante,529.

2. A collector of internal revenue is not liable to an action for recovery of a tax collected by his predecessor in office. P. 541. Smietanka v. Indiana Steel Co., 257 U.S. 1.

273 F. 733 reversed.

Error to a judgment of the district court sustaining a demurrer and dismissing the complaint in an action to recover a sum collected as an estate tax.

Contents:

Related Resources

None available for this document.

Download Options

Title: Union Trust Co. v. Wardell, 258 U.S. 537 (1922)

Select an option:

*Note: A download may not start for up to 60 seconds.

Email Options

Title: Union Trust Co. v. Wardell, 258 U.S. 537 (1922)

Select an option:

Email addres:

*Note: It may take up to 60 seconds for for the email to be generated.

Chicago: U.S. Supreme Court, "Syllabus," Union Trust Co. v. Wardell, 258 U.S. 537 (1922) in 258 U.S. 537 258 U.S. 538. Original Sources, accessed November 25, 2024, http://originalsources.com/Document.aspx?DocID=YEI6X88MG1Z6BZB.

MLA: U.S. Supreme Court. "Syllabus." Union Trust Co. v. Wardell, 258 U.S. 537 (1922), in 258 U.S. 537, page 258 U.S. 538. Original Sources. 25 Nov. 2024. http://originalsources.com/Document.aspx?DocID=YEI6X88MG1Z6BZB.

Harvard: U.S. Supreme Court, 'Syllabus' in Union Trust Co. v. Wardell, 258 U.S. 537 (1922). cited in 1922, 258 U.S. 537, pp.258 U.S. 538. Original Sources, retrieved 25 November 2024, from http://originalsources.com/Document.aspx?DocID=YEI6X88MG1Z6BZB.

General Summary