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Keith v. Johnson, 271 U.S. 1 (1926)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
Keith v. Johnson, 271 U.S. 1 (1926)
Keith v. Johnson No. 295 Argued January 6, 1926 Decided April 12, 1926 271 U.S. 1
CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE SECOND CIRCUIT
Syllabus
1. The New York transfer tax (Cons.Ls. c. 60, Art. X) is primarily payable by the personal representative out of the estate, and not by the heirs, though they are required to pay if the property is transferred to them without prior deduction of the tax. P. 4.
2. An executrix who paid this tax, as required, out of funds of the estate was entitled, under the Revenue Act of 1916, to deduct the amount from the income of the estate, during administration, for the purpose of computing the net income subject to the federal income tax. P. 9.
3 F.2d 361 affirmed.
Certiorari to a judgment of the circuit court of appeals affirming a judgment in the district court against the Collector in an action to recover money paid under protest as an income tax.
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Chicago:
U.S. Supreme Court, "Syllabus," Keith v. Johnson, 271 U.S. 1 (1926) in 271 U.S. 1 271 U.S. 3. Original Sources, accessed August 30, 2025, http://www.originalsources.com/Document.aspx?DocID=53W1HQGR3NZZNCD.
MLA:
U.S. Supreme Court. "Syllabus." Keith v. Johnson, 271 U.S. 1 (1926), in 271 U.S. 1, page 271 U.S. 3. Original Sources. 30 Aug. 2025. http://www.originalsources.com/Document.aspx?DocID=53W1HQGR3NZZNCD.
Harvard:
U.S. Supreme Court, 'Syllabus' in Keith v. Johnson, 271 U.S. 1 (1926). cited in 1926, 271 U.S. 1, pp.271 U.S. 3. Original Sources, retrieved 30 August 2025, from http://www.originalsources.com/Document.aspx?DocID=53W1HQGR3NZZNCD.
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