Kahn v. United States
United States Court of Claims
The Reporter's statement of the case: The following are the facts of the case as found by the court: Abraham Wolff, a loyal citizen of the United States and of the State of New Jersey, residing at Morristown, Morris County, N. J., died on October 1, 1900, leaving a valid last will and testament, which was, on November 7, 1900, duly admitted to probate in the Orphans’ Court of -said county and State, a court of competent jurisdiction, and of which Otto H. Kahn and Henri P.…
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The Reporter's statement of the case: The following are the facts of the case as found by the court: Abraham Wolff, a loyal citizen of the United States and of the State of New Jersey, residing at Morristown, Morris County, N. J., died on October 1, 1900, leaving a valid last will and testament, which was, on November 7, 1900, duly admitted to probate in the Orphans’ Court of -said county and State, a court of competent jurisdiction, and of which Otto H. Kahn and Henri P. Wertheim Van Henkelom, petitioners herein, are duly appointed, qualified, and acting executors. The said Otto H. Kahn and…
1Opinion of the CourtDowNey, Judge
The action is to recover an unrcfunded portion of certain legacy taxes assessed and collected on life estates provided in the will of Abraham Wolff, deceased, upon the ground that the assessments were upon contingent beneficial interests not vested in possession or enjoyment prior to July 1, 1902. The facts fully appear in the findings and will not be repeated here. And for manifest reasons which will appear, questions involved may be disposed of without lengthy discussion except perhaps in one respect.
Since under the statute, section 3226, a claim for refund must be first made to the…
2Cases cited5 opinions
- United States v. Emery, Bird, Thayer Realty Co.Supreme Court of the United States · 1915
- Christie-Street Commission Co. v. United StatesCourt of Appeals for the Eighth Circuit · 1905
- Rand v. United StatesSupreme Court of the United States · 1919
- Coleman v. United StatesSupreme Court of the United States · 1919
- Fort Pitt Gas Co. v. United StatesUnited States Court of Claims · 1914