Legal Opinion
Wilmington Trust Co. v. United States
District Court, D. Delaware
Decided September 6, 1928No. 18PublishedCited by 20 opinions
1Opinion of the Court
MORRIS, District Judge.
To tbe petition filed by Wilmington Trust Company, as executor of William Baxter, deceased, against United States of America, to recover, with interest, federal estate taxes in tbe sum of $6,578.12, paid by the plaintiff to tbe defendant, tbe defendant has demurred upon tbe ground that tbe petition shows no right to recover the taxes so paid.
In addition to' tbe performance of all conditions precedent tbe petition alleges, in effect, that Baxter died March 17, 1921; that tbe Revenue Act of 1918 (40 Stat. 1057) was then in force; that thereafter, on November 23, 1921, tbe…
2Cases cited12 opinions
- Ex Parte McCardleSupreme Court of the United States · 1869
- Fletcher v. PeckSupreme Court of the United States · 1810
- Hertz v. WoodmanSupreme Court of the United States · 1910
- United States v. MitchellSupreme Court of the United States · 1926
- Great Northern Railway Co. v. United StatesSupreme Court of the United States · 1908
7 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Schoenheit v. LucasCourt of Appeals for the Fourth Circuit · 1930
- Commissioner of Internal Revenue v. MorsmanCourt of Appeals for the Eighth Circuit · 1930
- Hodgkins v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1930
- Territory of Alaska v. American Can Co.Court of Appeals for the Ninth Circuit · 1957
- Territory of Alaska v. American Can Co.District Court, D. Alaska · 1956
15 more not listed; retrieve them via the Exa API.