United States v. Jones
Supreme Court of the United States
APPEAL FROM THE COURT OF CLAIMS. The facts, which involve the construction of the War Revenue Act of 1898 and the subsequent Acts relating thereto, and their application to inheritances, are stated in the opinion. The questions involved in this case have been explicitly passed upon by this court and determined adversely to the position taken by appellee.
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APPEAL FROM THE COURT OF CLAIMS. The facts, which involve the construction of the War Revenue Act of 1898 and the subsequent Acts relating thereto, and their application to inheritances, are stated in the opinion. The questions involved in this case have been explicitly passed upon by this court and determined adversely to the position taken by appellee. The position of ■ the Government is covered by Mr. Solicitor General Bowers in his brief in Hertz v. Woodman, 218 U. S. 205. That decision is stare decisis of all questions raised here. The thing to be taxed in this case was not a contingent…
1Opinion of the CourtJustice Van Devanter
This is a suit to recover a succession tax paid under §§ 29 and 30 of the act of June 13, 1898, c. 448, 30 Stat. 448, 464. The facts are these: Adelaide P. Dalzell, a resident of Allegheny County, Pennsylvania, died intestate June 28, 1902, leaving personal property of considerable value, and being survived by two daughters as her only next of kin, July 14, 1902, an administrator was appointed and the property was committed to his charge for the purposes of administration. Under the local law the debts of the intestate and the expenses of administration were to be paid out of the property and…
2Cases cited3 opinions
- Hertz v. WoodmanSupreme Court of the United States · 1910
- Vanderbilt v. EidmanSupreme Court of the United States · 1905
- United States v. Fidelity Trust Co.Supreme Court of the United States · 1911
3Cited by50 opinions
- Brewster v. GageSupreme Court of the United States · 1930
- Coolidge v. LongSupreme Court of the United States · 1931
- United States v. HvoslefSupreme Court of the United States · 1915
- Sage v. United StatesSupreme Court of the United States · 1919
- Uterhart v. United StatesSupreme Court of the United States · 1916
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