Legal Opinion

Disston v. McClain

Court of Appeals for the Third Circuit

Decided July 9, 1906No. 33PublishedCited by 6 opinions

In Error to the Circuit Court of the United States for the Eastern District of Pennsylvania.

1Opinion of the Court

GRAY, Circuit Judge.

The plaintiffs in error wére plaintiffs below, and, as executors of the testator named, brought their action to recover from the defendant, late Collector of Internal Revenue in Pennsylvania, the sum of $14,926.01, as for taxes alleged to have been unlawfully collected and paid by plaintiffs to defendant under protest.

The testator, Horace C. Disston, in his lifetime a resident of Philadelphia and citizen of the state of Pennsylvania, died on June 13, 1900, having first made his last will and testament, duly probated on June 19, 1900, whereby he appointed the plaintiffs in…

2Cases cited3 opinions

  1. Knowlton v. MooreSupreme Court of the United States · 1900
  2. Vanderbilt v. EidmanSupreme Court of the United States · 1905
  3. Herold v. ShanleyCourt of Appeals for the Third Circuit · 1906

3Cited by6 opinions

  1. Commercial Health & Accident Co. v. PickeringDistrict Court, S.D. Illinois · 1922
  2. Lynch v. Union Trust Co. of San FranciscoCourt of Appeals for the Ninth Circuit · 1908
  3. Estate of WakefieldWisconsin Supreme Court · 1923
  4. Farrell v. United StatesDistrict Court, E.D. Arkansas · 1909
  5. Title Guarantee & Trust Co. v. WardU.S. Circuit Court for the District of Northern New York · 1908

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