Rand v. United States
Supreme Court of the United States
APPEAL PROM THE COURT OP CLAIMS. The case is stated in the opinion.
1Opinion of the CourtJustice McKenna
This case involves a consideration of the inheritance tax law of June 13, 189S, generally called the War Revenue Act (30 Stat. 448, 464-5), and was brought in the Court of Claims to recover the amount of a tax assessed and collected under that law.
The Court of Claims dismissed the case on the grounds (1) that appellant did not file any claim with the Commissioner of Internal Revenue; (2) that the tax was voluntarily paid. The decision is resisted by appellant and other coiítentions aré made against the tax.
Section 29 of the Act of 1898 provided that any person or . persons having in charge or…
2Cases cited1 opinion
- United States v. HvoslefSupreme Court of the United States · 1915
3Cited by22 opinions
- United States v. Felt & Tarrant Manufacturing Co.Supreme Court of the United States · 1931
- Davis v. United StatesSupreme Court of the United States · 1990
- Simpson v. United StatesSupreme Court of the United States · 1920
- John M. Quarty, Personal Representative of the Estate of Angele C. Quarty Elizabeth B. Cherne v. United StatesCourt of Appeals for the Ninth Circuit · 1999
- Metropolitan Life Ins. Co. v. United StatesCourt of Appeals for the Sixth Circuit · 1939
17 more not listed; retrieve them via the Exa API.