Legal Opinion
Gottlieb v. White
Court of Appeals for the First Circuit
Decided March 14, 1934No. 2876PublishedCited by 9 opinions
1Opinion of the Court
MORTON, Circuit Judge.
This is an action to recover federal inheritance taxes collected under the Revenue Act of 1924, §§ 301 and 302 (26 USCA §§ 1092 note, 1093, 3094 note). The plaintiff’s contention is that the tax was illegally exacted because section 302 was unconstitutional. The defendant demurred to the declaration; F. Supp. 905); and the plaintiffs appealed. The statute in question was amended by the Revenue Act of 3926 (26 USCA §§ 1092, 1093, 1094); and the question before us involves only taxes under law no longer in force. The plaintiff’s declaration, which is admittedly sufficient…
2Cases cited9 opinions
- Phillips v. CommissionerSupreme Court of the United States · 1931
- Knowlton v. MooreSupreme Court of the United States · 1900
- Crooks v. HarrelsonSupreme Court of the United States · 1930
- Poe v. SeabornSupreme Court of the United States · 1930
- Nichols v. CoolidgeSupreme Court of the United States · 1927
4 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- BF Sturtevant Co. v. Commissioner of Internal Rev.Court of Appeals for the First Circuit · 1935
- Franklin Process Co. v. Hoosac Mills CorporationDistrict Court, D. Massachusetts · 1934
- Sweet v. CommissionerCourt of Appeals for the First Circuit · 1939
- Pennsylvania Co. for Insurances on Lives & Granting Annuities v. CommissionerCourt of Appeals for the Third Circuit · 1935
- United States v. KestersonDistrict Court, N.D. Oklahoma · 1934
4 more not listed; retrieve them via the Exa API.