US LAWS, STATUTES and CODES : Chan Robles Virtual Law Library USA Supreme Court Decisions | Resolutions : Chan Robles Virtual Law Library

ChanRobles™ Virtual Law Library™ |™   
Main Index Repository of Laws, Statutes and Codes Latest Philippine Supreme Court Decisions Chan Robles Virtual Law Library Latest Legal Updates Philippine Legal Resources Significant Philippine Legal Resources Worldwide Legal Resources Philippine Supreme Court Decisions United States Legal Resources United States Supreme Court Jurisprudence ChanRobles LawTube - Social Network

ChanRobles Internet Bar Review : DebtKollect Company, Inc. - Debt Collection Firm Intellectual Property Division - Chan Robles Law Firm

Philippine Supreme Court DecisionsChanRobles On-Line Bar Review

google search for chanrobles.comSearch for

UNITED STATES V. KOMBST, 286 U. S. 424 (1932)

Subscribe to Cases that cite 286 U. S. 424 RSS feed for this section

U.S. Supreme Court

United States v. Kombst, 286 U.S. 424 (1932)

United States v. Kombst

No. 74

Argued April 26, 27, 1932

Decided May 23, 1932

286 U.S. 424


1. In computing the federal estate tax under the Revenue Act of 1916, state succession taxes (distinguished from transfer taxes), are not deductible from the gross estate. Leach v. Nichols, 285 U. S. 165. P. 286 U. S. 426.

2. Tax imposed by California Inheritance Tax Act, as amended in 1915, held a tax on succession, following decision of the state court. Id.

72 Ct.Cls. 695, 50 F.2d 1030, reversed. chanroblesvirtualawlibrary

Page 286 U. S. 425

Certiorari, 285 U.S. 532, to review a Judgment allowing a claim to recover part of an amount exacted as a federal estate tax.

ChanRobles™ LawTube

google search for Search for

Supreme Court Decisions Philippine Supreme Court DecisionsUS Supreme Court Decisions



Browse By ->> Volume


Browse By ->> Year


  Copyright © ChanRobles Publishing Company | Disclaimer | E-mail Restrictions
ChanRobles™ Virtual Law Library |™