Clowes v. United States
United States Court of Claims
The Reporter's statement of the case: The only point in controversy in the case at bar is, was the claim filed in the Treasury Department February 18, 1916, barred by the limitations contained in the act of July 27, 1912? The facts in the case are admitted on demurrer and as the laws of the State of New York (Code of Civil Procedure, secs. 1819, 2718, 2721, 2722, and 2723) give the period of administration as one year from the date of issuance of letters testamentary, said…
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The Reporter's statement of the case: The only point in controversy in the case at bar is, was the claim filed in the Treasury Department February 18, 1916, barred by the limitations contained in the act of July 27, 1912? The facts in the case are admitted on demurrer and as the laws of the State of New York (Code of Civil Procedure, secs. 1819, 2718, 2721, 2722, and 2723) give the period of administration as one year from the date of issuance of letters testamentary, said date in case at bar being September 13,1901, and by virtue of said laws, that such debts, charges and expenses incident…
1Per curiam
The question presented is upon demurrer to the petition upon the general ground that it does not state facts sufficient to constitute a cause of action and that the claim presented to the Commissioner of Internal Kevenue was not presented within the time required by law, and the suit is therefore barred.
The petition alleges in substance that Lucretia C. Clowes, a resident of the city of New York, died testate on the 16th day of March, 1901, letters testamentary were duly issued on the 13th of September, 1901, and that on June 18, 1902, there was assessed and collected from the executors under…
2Cases cited2 opinions
- United States v. JonesSupreme Court of the United States · 1915
- Coleman v. United StatesSupreme Court of the United States · 1919