Woerishoffer v. United States
Supreme Court of the United States
There being, as shown by the Findings of Fact, an absolute right in the claimants to the possession and enjoyment of the legacies — the one-year period provided by the New York law after which payment,.of the legacies might have been required by the legatees as a matter of right, and the one-year period of limitation provided by the Act of 1901 within which the tax could be paid, both having expired — there was “ imposed ” a tax or duty exacted upon the right of succession…
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There being, as shown by the Findings of Fact, an absolute right in the claimants to the possession and enjoyment of the legacies — the one-year period provided by the New York law after which payment,.of the legacies might have been required by the legatees as a matter of right, and the one-year period of limitation provided by the Act of 1901 within which the tax could be paid, both having expired — there was “ imposed ” a tax or duty exacted upon the right of succession which was preserved by the saving clause of the repealing Act of April 12, 1902; hence assessment prior to July 1, 1902,…
1Opinion of the CourtJustice Brandeis
delivered the- opinion of the Court., On January 26, 1916, the executors of Oswald Ottendorfer of New York City brought this suit in the Court of Claims to recover the sum of $543,708.44 voluntarily paid by them on December 10, 1902, for legacy taxes assessed under the Spanish War Revenue Act. June 13, 1898, c. 448, § 29, 30 Stat. 448, 464, as amended. Section 29 had been repealed by Act of April 12, 1902, c. 500,, §¡ 7, 32 Stat. 96, 98, 99, the repeal to take effect July 1, Í902; but by a proviso all taxes theretofore imposed were continued in force. The time for presenting claims for the…
2Cases cited3 opinions
- Simpson v. United StatesSupreme Court of the United States · 1920
- Cochran v. United StatesSupreme Court of the United States · 1921
- Kahn v. United StatesSupreme Court of the United States · 1921
3Cited by9 opinions
- United States v. AyerCourt of Appeals for the First Circuit · 1926
- Wilmington Trust Co. v. United StatesDistrict Court, D. Delaware · 1928
- Harwood v. CommissionerUnited States Board of Tax Appeals · 1942
- Northern Trust Co. v. BiddleAppellate Court of Illinois · 1965
- Fitzroy v. United StatesUnited States Court of Claims · 1937
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