Supreme Court of the United States February 18, 1924, 276 (Edwards v. Slocum)

Mr. Justice Holmes

delivered the opinion of the Court.

This is a suit brought by the respondents, executors of the will of Mrs. Sage, to recover the amount of a tax paid under protest. The tax was-levied under the Act of February 24, 1919, c. 18, § 400; 40 Stat.