New Orleans v. Stempel
Supreme Court of the United States
APPEAL FROM THE CIRCUIT COURT OF THE UNITED STATES FOR THE EASTERN DISTRICT OF LOUISIANA. This case came on appeal from the Circuit Court of the United States for the Eastern District of Louisiana. It is a suit brought by the appellee to restrain the collection of taxes levied upon certain personal property which she claims was exempt from taxation.
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APPEAL FROM THE CIRCUIT COURT OF THE UNITED STATES FOR THE EASTERN DISTRICT OF LOUISIANA. This case came on appeal from the Circuit Court of the United States for the Eastern District of Louisiana. It is a suit brought by the appellee to restrain the collection of taxes levied upon certain personal property which she claims was exempt from taxation. The important facts are these: The plaintiff, as well as the infants whose guardian she is, and for whose benefit she brings this suit, are residents of the State of New'York, in which State she has been duly appointed the guardian of their…
1Opinion of the CourtJustice Brewer
• A preliminary question made by the plaintiff is that she had applied to have the assessment in the name of the estate of D. C. McCan stricken off on the ground that the administration of the estate had been finally closed and the property put into the possession of the heirs, which application was denied; that, therefore, the assessment was in the wrong name and could not be sustained. We are of the opinion, however, that there was no error in the ruling of the Circuit Court in this respect, for, conceding that as a matter of fact the assessment was technically in the wrong name, the error…
2Cases cited24 opinions
- Pullman's Palace Car Co. v. PennsylvaniaSupreme Court of the United States · 1891
- Case of the State Tax on Foreign-Held Bonds. Railroad Company v. PennsylvaniaSupreme Court of the United States · 1873
- Kirtland v. HotchkissSupreme Court of the United States · 1879
- Murray v. CharlestonSupreme Court of the United States · 1878
- Tappan v. Merchants' National BankSupreme Court of the United States · 1874
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3Cited by165 opinions
- TEXAS v. FLORIDA Et Al.Supreme Court of the United States · 1939
- Shaffer v. CarterSupreme Court of the United States · 1920
- Miller Brothers Co. v. MarylandSupreme Court of the United States · 1954
- Curry v. McCanlessSupreme Court of the United States · 1939
- Farmers Loan & Trust Co. v. MinnesotaSupreme Court of the United States · 1930
160 more not listed; retrieve them via the Exa API.