...denominates it an "estate tax." This court recently lias recognized that it is a duty or excise aud is imposed in the exertion of the taxing power of...— . It is made a charge on the estate and is to In- paid out of it by the administrator or executor substantially as other taxes and charges are paid....

..." tax " and particularly denouii nates it an "estate tax." This court recently has recognized thut it is a duty or excise and is imposed in the exertion of the taxing power of the Uuite<l .States. .Yi'ir York Triixt Co. v. FAnncr, — US — . It is made a charge on the estate and...

...enforcement. Thus their omission from the excepting clause means that Congress did not intend to except them. The Act of 1916 calls the estate tax a "tax" and particularly...court recently has recognized that it is a duty or excis% and ia 632. Syllabus. imposed in the exertion of the taxing power of the United States. New...

...Congress did not intend to except them. The Act of 1916 calls the estate tax a "tax" and.particularly denominates it an "estate tax." This court recently...has recognized that it is a duty or excise and is MERCHANTS' NATL. BANK v. RICHMOND. 635 632. Syllabus. imposed in the exertion of the taxing power of...

...assessed, called the estate tax a " tax " and that it had repeatedly recognized it as a duty or excise, imposed in the exertion of the taxing power of the United States; that it was made a charge on the estate, to be paid out of it by the executor, substantially as other...

...enforcement. Thus their omission from the excepting clause means that Congress did not intend to except them. The act of 1916 calls the estate tax a "tax" and particularly...of the United States. New York Trust Co. v. Eisner, 256 US 345, 41 Sup. Ct. 506, 65 L. ed. 963. It is made a charge on the estate and is to be paid out...

.... Thus their omission from the excepting clause means that Congress did not intend to except them. The Act of 1916 calls the estate tax a ' tax ' and...of the United States. New York Trust Co. v. Eisner, ante, 345." The question decided concerned the character of the exaction; that is, whether the so-called...

...» Tims their omission from the excepting clause moans that Congress did not intend to except them. The Act of 1916 calls the estate tax a 'tax' and particularly...exertion of the taxing power of the United States. flew York Trunt Co. v. Eisner, ante, 345." Tin question decided concerned the character of the exaction...

...and that inheritance or estate taxes paid by an estate may be deducted from taxable income. DECISION The act of 1916 calls the estate tax a "tax" and particularly...of the United States. New York Trust Co. v. Eisner, 256 US 345. It is made a charge on the estate and is to be paid out of it by the administrator or executor...

...(Flint v. Stone Tracy Co., 220 US 107.) In US v. Woodward (256 US 632) the Supreme Court said: DECISION. The Act of 1916 calls the estate tax a "tax" and particularly...exertion of the taxing power of the United States. It is true that the courts have distinguished between the Pennsylvania bonus (the fee paid for the...