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O'Brien v. Sturgess

CIRCUIT COURT OF APPEALS, THIRD CIRCUIT


January 8, 1931

BLANCHE O'BRIEN AND ROBERT C. ROEBLING, EXECUTORS OF THE ESTATE OF KARL G. ROEBLING, DECEASED, PLAINTIFFS-APPELLANTS,
v.
EDWARD L. STURGESS, COLLECTOR OF INTERNAL REVENUE FOR THE FIRST DISTRICT OF NEW JERSEY, DEFENDANT-APPELLEE.

Appeal from the District Court of the United States for the District of New Jersey; Wm. N. Runyon, Judge.

Author: Buffington

Before BUFFINGTON, WOOLLEY, and DAVIS, Circuit Judges.

BUFFINGTON, Circuit Judge.

The question involved in this tax case is, Where a decedent died within one year before passage of the Revenue Act of 1921, is the liability of his estate for a tax liability imposed by the Revenue Act of 1921 on death, but not collectible for one year thereafter, released and discharged by such act of 1921. The case turned on the meaning of the words of the act, "have accrued or may accrue." After argument and full consideration, we adopt as our own the comprehensive and able opinion of the trial judge, which is printed in the margin,*fn1 and on it affirm the judgment below.


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