Sage v. United States
Supreme Court of the United States
APPEAL FROM THE COURT OF CLAIMS. The case is stated in the opinion. The ground of. the present suit is that the taxes in question were erroneously collected on “contingent beneficial interests” contrary to the Act of June 27, 1902. Since the latter act was in force at the time the former suit was brought it can only be presumed that the suit was based on the same ground. But whether it was or not is immaterial since the subject-matter of the suit was the same.
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APPEAL FROM THE COURT OF CLAIMS. The case is stated in the opinion. The ground of. the present suit is that the taxes in question were erroneously collected on “contingent beneficial interests” contrary to the Act of June 27, 1902. Since the latter act was in force at the time the former suit was brought it can only be presumed that the suit was based on the same ground. But whether it was or not is immaterial since the subject-matter of the suit was the same. Northern Pacific Ry. Co. v. Slaght, 205 U. S. 122, 130, 131; Stark v. Starr, 94 U. S. 477, 485. From the decision in Ward v. Sage, 185…
1Opinion of the CourtJustice Holmes
This is a claim under the Acts of June 27,1902, c. 1160, § 3, 32 Stat. 406, and of July 27, 1912, c. 256, 37 Stat. 240, to have refunded a tax collected under the Act of June 13, 1898, c. 448, § 29, 30 Stat. 448, 464, 465, upon legacies to the wife and children of the testator Dean Sage. The petition was dismissed by the Court of Claims on demurrer. The testator died domiciled in New York on June 23, 1902, so that the debts of the estate were not ascertained and, as decided in McCoach v. Pratt, 236 U. S. 562, the legacies were not “ absolutely vested in possession or enjoyment” before July 1,…
2Cases cited7 opinions
- Minnesota v. HitchcockSupreme Court of the United States · 1902
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- United States v. HvoslefSupreme Court of the United States · 1915
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- United States v. FrerichsSupreme Court of the United States · 1888
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