United States v. Guest
Court of Appeals for the Fourth Circuit
In Error to the District Court of the United States for the Western District of South Carolina.
1Opinion of the Court
WADDILL, District Judge.
The United States, the plaintiff in error, filed its complaint in the court below, on the 19th day of March, 1904, against William A. Morgan, James L. Trammel, and John E. Guest, the latter of whom is the defendant in error here, to recover judgment upon a certain distiller’s bond executed by the said William A. Morgan, as principal, with the said Trammel and Guest, as sureties. The government sought to recover the sum of $51.15, stamp tax on spirits contained in a certain package removed from one of its distillery warehouses, with interest thereon at the rate of 1 per…
2Cases cited5 opinions
- Hart v. United StatesSupreme Court of the United States · 1877
- Minturn v. United StatesSupreme Court of the United States · 1882
- United States v. WittenSupreme Court of the United States · 1892
- United States v. National Surety Co.Court of Appeals for the Sixth Circuit · 1903
- United States v. RichardsonDistrict Court, E.D. North Carolina · 1904
3Cited by9 opinions
- Fall River Electric Light Co. v. CommissionerUnited States Board of Tax Appeals · 1931
- In re J. Menist & Co.Court of Appeals for the Second Circuit · 1923
- United States v. United States Fidelity & Guaranty Co.Court of Appeals for the Fourth Circuit · 1915
- United States Fidelity & Guaranty Co. of Baltimore v. United StatesCourt of Appeals for the Fourth Circuit · 1914
- Chicago & N. W. Ry. Co. v. EvelandDistrict Court, D. South Dakota · 1922
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