Uterhart v. United States
Supreme Court of the United States
APPEAL FROM THE COURT OF CLAIMS. The facts, which involve thé construction of the Refund Act of June 27, 1902, and right to recover certain' taxes paid under the War Revenue Tax of 1898 on account of interests passing under a will, are stated in the opinion.
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APPEAL FROM THE COURT OF CLAIMS. The facts, which involve thé construction of the Refund Act of June 27, 1902, and right to recover certain' taxes paid under the War Revenue Tax of 1898 on account of interests passing under a will, are stated in the opinion. The judicial construction of the will binds the Government — in denying this the Government is making a collateral attack upon the judgment of a court of competent jurisdiction,‘this attack being supported by nothing except suggestions of error. The tax could lawfully have been collected upon amounts awarded to these legatees, in the…
1Opinion of the CourtJustice Pitney
This was a suit to recover succession taxes paid by appellants under the act of June 13, 1898 (ch. 448; 30 Stat. 448, 464), on account of interests in personal property passing to the residuary' legatees under the will of Conrad Stein, deceased. It was brought under the act of June 27, 1902 (ch. 1160, § 3; 32 Stat. 406), which provides for refunding “so much of said tax as may have been collected on contingent beneficial interests which shall not have become vested prior to July first, nineteen hundred and two.” The testator was domiciled in the State of New York, and the will was probated…
2Cases cited5 opinions
- Knowlton v. MooreSupreme Court of the United States · 1900
- Vanderbilt v. EidmanSupreme Court of the United States · 1905
- United States v. JonesSupreme Court of the United States · 1915
- United States v. Fidelity Trust Co.Supreme Court of the United States · 1911
- McCoach v. PrattSupreme Court of the United States · 1915
3Cited by70 opinions
- Blair v. CommissionerSupreme Court of the United States · 1937
- Lyeth v. HoeySupreme Court of the United States · 1938
- Helvering v. StuartSupreme Court of the United States · 1942
- Davies Warehouse Co. v. BowlesSupreme Court of the United States · 1944
- Gallagher v. SmithCourt of Appeals for the Third Circuit · 1955
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