Case Name: THE UNITED STATES v. ALAN H. WOODWARD ET AL., EXECUTORS
Court: Supreme Court of the United States
Jurisdiction: United States
Decision Date: 1921-06-06
Citations: 56 Ct. Cl. 479
Docket Number: 
Parties: THE UNITED STATES v. ALAN H. WOODWARD ET AL., EXECUTORS.
Judges: 
Reporter: United States Court of Claims Reports
Volume: 56
Pages: 479–480

Head Matter:
THE UNITED STATES v. ALAN H. WOODWARD ET AL., EXECUTORS.
[Ante, p. 133; 256 U. S., —.]
Judgment was rendered against the United States in the court below. On appeal the judgment was affirmed, and the Supreme Court decided:
Tlie revenue act of 1918, Title XI, taxes by fixed percentages the net income “ received by estates of deceased persons during the period of administration or settlement,” and provides that the net income shall be ascertained by making from the gross income, as defined, certain deductions, including “ taxes paid or accrued within the taxable year imposed by the authority of the United States, except war-profits and excess-profits taxes.”
Meló: (1) That “estate taxes” imposed by the revenue act of 1916 are among the taxes deductible. (See Neto York Trust Go. v. Eisner, 256 U. S., 345.)
(2) That an estate tax “accrued” when, by the terms of the act of 1916 it became due, viz, one year from the decedent’s death, and in making return of income under the act of 1918 for the year in which it accrued, it was properly deducted by executors who paid it in the year following but within the period allowed for making their income tax return.

Opinion:
Mr. Justice VaN DevaNter
delivered the opinion of the Supreme Court June 6, 1921.