Legal Opinion
McCoach v. Philadelphia Trust, Safe Deposit & Ins.
Court of Appeals for the Third Circuit
Decided December 26, 1905No. Nos. 9, 10, 11PublishedCited by 4 opinions
In Error to the Circuit Court of the United States for the Eastern District of Pennsylvania.
1Opinion of the Court
DALLAS, Circuit Judge.
In each of these cases the plaintiff in error was the defendant below, and in each of them, upon his demurrer to the statement of claim, the Circuit Court entered judgment in favor of the plaintiffs, and thereupon these writs of error, were sued out.
The opinion delivered by the learned judge is as follows:
“These suits, which are alike in their essential facts, are brought to recover taxes upon legacies which were imposed under sections 29 and 30 of the war revenue act of 1898 (Act June 13,1898, c. 448, 30 Stat. 464, 465), as amended by Aqt March 2, 1901, e. 806, §§ 10,…
2Cases cited1 opinion
- Eidman v. TilghmanCourt of Appeals for the Second Circuit · 1905
3Cited by4 opinions
- Westhus v. Union Trust Co. of St. LouisCourt of Appeals for the Eighth Circuit · 1908
- Gill v. AustinCourt of Appeals for the First Circuit · 1907
- Hill v. Francklyn & FergusonCourt of Appeals for the Third Circuit · 1908
- McCoach v. BambergerCourt of Appeals for the Third Circuit · 1908