Kahn v. United States
Supreme Court of the United States
APPEAL FROM THE COURT OF CLAIMS. Appeal from a judgment rejecting a claim for a refund of legacy taxes.
1Opinion of the Court
Mr. Justice Brandéis
delivered the opinion of the court.
This suit was brought in the Court of Claims by the executors of Abraham Wolff of New Jersey to have refunded $58,885.86 paid in taxes assessed upon legacies under the provisions of § 29 of the Act of June 13, 1898, c. 448, 30 Stat. 448, 464-465. Wolff died on October 1, 1900. The taxes were paid on November 4, 1903. This suit was begun July 2, 1917. The contention is that the legacies were contingent beneficial interests not vested in possession or enjoyment on, or prior to, July 1, 1902; and that hence the amount paid is recoverable…
2Cases cited9 opinions
- Sage v. United StatesSupreme Court of the United States · 1919
- Simpson v. United StatesSupreme Court of the United States · 1920
- Uterhart v. United StatesSupreme Court of the United States · 1916
- Henry v. United StatesSupreme Court of the United States · 1920
- Vanderbilt v. EidmanSupreme Court of the United States · 1905
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3Cited by7 opinions
- Woerishoffer v. United StatesSupreme Court of the United States · 1925
- Northern Trust Co. v. BiddleAppellate Court of Illinois · 1965
- Fitzroy v. United StatesUnited States Court of Claims · 1937
- Kohn v. CommissionerUnited States Board of Tax Appeals · 1929
- Gillum v. CommissionerUnited States Tax Court · 1984
2 more not listed; retrieve them via the Exa API.