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Citation: 178 U.S. 41

1. Knowlton v. Moore, No. 387., SUPREME COURT OF THE UNITED STATES, Argued December 5, 6, 7, 1899. , May 14, 1900, Decided

OVERVIEW: Executors were entitled to a refund for taxes paid which were erroneously based upon the deceased's whole personal estate, since the War Revenue Act clearly imposed the duty on the particular legacies or distributive shares, and not on whole estate.


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