Legal Opinion
Lewellyn v. Frick
Supreme Court of the United States
Decided May 11, 1925No. 681PublishedCited by 146 opinions
1Opinion of the CourtJustice Holmes
This is a suit by the executors of Henry C. Frick to recover the amount of taxes collected by duress under the supposed authority of the Revenue Act of February 24, 1919, c. 18; 40 Stat. 1057, on the gróund“fhat‘'fhe“ Act is .unconstitutional so far as it purports to. tax the matters here concerned. The District Court gave judg ment for the plaintiffs for the whole sum demanded. 298 Fed. 803. The case was tried without a jury and the Court adopted as its findings among others the following facts which were agreed: Henry C. Frick died on December 2, 1919, and his will was admitted to probate…
2Cases cited7 opinions
- Panama Railroad v. JohnsonSupreme Court of the United States · 1924
- Shwab v. DoyleSupreme Court of the United States · 1922
- In Re the Transfer Tax Upon the Estate of PellNew York Court of Appeals · 1902
- Knox v. McElligottSupreme Court of the United States · 1922
- Union Trust Co. of San Francisco v. WardellSupreme Court of the United States · 1922
2 more not listed; retrieve them via the Exa API.
3Cited by146 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Nichols v. CoolidgeSupreme Court of the United States · 1927
- Chase National Bank v. United StatesSupreme Court of the United States · 1929
- Hassett v. WelchSupreme Court of the United States · 1938
- Blodgett v. HoldenSupreme Court of the United States · 1927
141 more not listed; retrieve them via the Exa API.