US SUPREME COURT DECISIONS
UNION TRUST CO. V. WARDELL, 258 U. S. 537 (1922)
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Union Trust Co. v. Wardell, 258 U.S. 537 (1922)
Union Trust Co. v. Wardell
No. 236
Argued April 17, 18, 1922
Decided May 1, 1922
258 U.S. 537
Syllabus
1. The Estate Tax Act of 1916 did not apply to transfers in contemplation of death made before its passage. P. 258 U. S. 540. Shwab v. Doyle, ante, 258 U. S. 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. 258 U. S. 541. Smietanka v. Indiana Steel Co., 257 U. S. 1.
273 F.7d 3 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. chanrobles.com-red