Legal Opinion

Tyler v. Dane County

District Court, W.D. Wisconsin

Decided May 28, 1923PublishedCited by 16 opinions

1Opinion of the Court

LUSE, District Judge.

The plaintiffs, citizens of Massachusetts, bring this action as executors of the estate of Charles E. Cotting, who in his lifetime was a citizen of Massachusetts, against the defendants to recover $6,163.32, alleged to have been exacted by the defendants and paid by the plaintiffs involuntarily under duress and protest, by way of inheritance taxes upon shares of stock owned by the decedent in corporations foreign to the state of Wisconsin, but which did business and owned property in this state. The complaint avers ownership by plaintiffs’ decedent of various shares of…

2Cases cited63 opinions

  1. Eisner v. MacOmberSupreme Court of the United States · 1920
  2. Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
  3. Connolly v. Union Sewer Pipe Co.Supreme Court of the United States · 1902
  4. Magoun v. Illinois Trust & Savings BankSupreme Court of the United States · 1898
  5. Pullman's Palace Car Co. v. PennsylvaniaSupreme Court of the United States · 1891

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3Cited by16 opinions

  1. Rhode Island Hospital Trust Co. v. DoughtonSupreme Court of the United States · 1926
  2. Kittredge v. BoydSupreme Court of Kansas · 1933
  3. State ex rel. Bankers' Trust Co. v. WalkerMontana Supreme Court · 1924
  4. Yoerg v. Iowa Dairy Industry CommissionSupreme Court of Iowa · 1953
  5. Rhode Island Hospital Trust Co. v. DoughtonSupreme Court of North Carolina · 1924

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