Baldwin v. Eidman
District Court, S.D. New York
Action by Edwin Baldwin, as sole surviving executor and trustee under the will of John Daniell, deceased, against Elizabeth Eidman, ad-ministratrix of the estate of Ferdinand Eidman, deceased, late Collector of Internal Revenue.
1Opinion of the Court
MAYER, District Judge.
This action was brought by the executors and trustees of the will of John Daniell, deceased, against Ferdinand Eidman, collector of internal revenue for the Third collection district of New York, to recover $8,483.63 collected as taxes. The collector assumed to assess and collect the taxes in question, pursuant to sections 29 and 30 of the Spanish War Revenue Act of June 13, 1898 (Act June 13, 1898, c. 448, 30 Stat. 464, 465), as amended by the act approved March 2, 1901 (Act March 2, 1901, c. 806, §§ 10, 11, 31 Stat. 946, 948 [U. S. Comp. St. 1901, pp. 2307, 2308]).…
2Cases cited8 opinions
- Knowlton v. MooreSupreme Court of the United States · 1900
- Hertz v. WoodmanSupreme Court of the United States · 1910
- Wheaton and Donaldson v. Peters and GriggSupreme Court of the United States · 1834
- Eidman v. MartinezSupreme Court of the United States · 1902
- Scholey v. RewSupreme Court of the United States · 1875
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3Cited by2 opinions
- Estate of WakefieldWisconsin Supreme Court · 1923
- Beer v. MoffattCourt of Appeals for the Third Circuit · 1913