Louis Brandeis

“ The Revenue Act of 1916, § 203 (a) (1) , under which the excise tax is laid, does not allow as a deduction from the gross estate a sum paid by way of succession tax, as distinguished from an estate tax. [1] Leach v. Nichols, 285 U.S. 165, 52 S.C.t. 338, 76 L. Ed. -; New York Trust Co. v. Eisner, 256 U.S. 345, 350, 41 S.C.t. 506, 65 L. Ed. 963, 16 A. L. R. 660. Compare United States v. Woodward, 256 U.S. 632, 635, 41 S.C.t. 615, 65 L. Ed. 1131. Whether the California tax was a succession tax or an estate tax is to be determined by reference to the decisions of its highest court. ”

“ Thereupon, the legatees and the Alien Property Custodian brought this action in the Court of Claims to recover the amount alleged to have been wrongfully exacted. The court sustained their contention, and allowed recovery of $23,563.03, with interest. ”