Search Supreme Court Cases
UNITED STATES V. MERRIAM, 263 U. S. 179 (1923)
U.S. Supreme Court
United States v. Merriam, 263 U.S. 179 (1923)
United States v. Merriam
Nos. 67 and 68
Argued October 11, 12, 1923
Decided November 12, 1923
263 U.S. 179
1. A bequest made to an executor, to be in lieu of all compensation or commission to which he would otherwise be entitled a such, is upon an implied condition that he clothe himself in good faith with the character of executor, but its payment is not conditioned upon actual service in that capacity. P. 263 U. S. 184.
2. Bequests of that kind were exempted from tax under the Income Tax Act of October 3, 1913, which taxed "the income from but not the value of property acquired by gift, bequest, devise or descent." Id.
3. Taxing statutes are not to be extended by implication beyond the clear import of the language used, and doubt as to the meaning of their words must be resolved against the government and in favor of the taxpayer. P. 263 U. S. 17.
282 F. 851 affirmed.
Certiorari to judgments of the circuit court of appeals which reversed judgments recovered by the United States in the district court in actions for additional income taxes.
Official Supreme Court caselaw is only found in the print version of the United States Reports. Justia caselaw is provided for general informational purposes only, and may not reflect current legal developments, verdicts or settlements. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or information linked to from this site. Please check official sources.