Legal Opinion
Herold v. Blair
Court of Appeals for the Third Circuit
Decided January 28, 1908No. 48PublishedCited by 7 opinions
In Error to the Circuit Court of the United States for the District of New Jersey.
1Opinion of the Court
DAULAS, Circuit Judge.
The defendant in error was the plaintiff in an action brought to recover a sum of money paid by him as executor, as and for a tax levied (as claimed by the defendant) under section 29 of the act of June 13, 1898, c. 448, 30 Stat. 464, entitled “An act to provide ways and means to meet war expenditures, and for other purposes.” U. S. Comp. St. 1901, p. 2307. That section is in part as follows:
“Sec. 29. That any person or persons having in charge or trust, as administrators, executors, or trustees, any legacies or distributive shares arising from personal property, where…
2Cases cited3 opinions
- Church of the Holy Trinity v. United StatesSupreme Court of the United States · 1892
- Knowlton v. MooreSupreme Court of the United States · 1900
- In re GirvinDistrict Court, N.D. New York · 1908
3Cited by7 opinions
- College v. Fillmore CountyNebraska Supreme Court · 1930
- In Re HubbsArizona Supreme Court · 1933
- Davidson v. RaffertyDistrict Court, E.D. New York · 1929
- Mullikin v. MagruderDistrict Court, D. Maryland · 1944
- Higgins Estate v. HubbsArizona Supreme Court · 1933
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