Lynch v. Union Trust Co. of San Francisco
Court of Appeals for the Ninth Circuit
In Error to the Circuit Court of the United States for the Northern District of California. This is an action to recover from the government the amount of certain taxes imposed and collected by it under the supposed sanction of Act June 13. 1808, e. 448, 30 Stat. 404 (U. S. Comp. St. 1901, p. 2280), entitled “An act to provide ways and means to meet war expenditures and for other purposes,” commonly referred to as the “War Revenue Act.”
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In Error to the Circuit Court of the United States for the Northern District of California. This is an action to recover from the government the amount of certain taxes imposed and collected by it under the supposed sanction of Act June 13. 1808, e. 448, 30 Stat. 404 (U. S. Comp. St. 1901, p. 2280), entitled “An act to provide ways and means to meet war expenditures and for other purposes,” commonly referred to as the “War Revenue Act.” The material facts upon which the action arises are these: Richard H. Follis, a resident of the city and county of San Francisco, died May 31, 1900, leaving a…
1Opinion of the CourtVan Fleet, District Judge
(after stating the facts as above). No question is made, as to the propriety of the amount of tax paid if the interest was subject thereto; the sole question presented for consideration being whether the right or interest passing to the legatees, and upon which the tax was assessed, was of a character to subject it to the burden imposed by the act. That question, to employ the language of counsel for the government, is:
“Whether a tax may be imposed, under the provisions of the war revenue act, upon the right to receive the income from personal property left in trust for a certain period,…
2Cases cited7 opinions
- Vicksburg & Meridian Railroad v. PutnamSupreme Court of the United States · 1886
- Eidman v. MartinezSupreme Court of the United States · 1902
- Vanderbilt v. EidmanSupreme Court of the United States · 1905
- In Re the Appraisal Under the Collateral Inheritance Tax Act of Property of CurtisNew York Court of Appeals · 1894
- In Re the Estate of RooseveltNew York Court of Appeals · 1894
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3Cited by10 opinions
- Commercial Health & Accident Co. v. PickeringDistrict Court, S.D. Illinois · 1922
- Estate of WakefieldWisconsin Supreme Court · 1923
- Cochrane v. Bankers' Life Co.Court of Appeals for the Eighth Circuit · 1929
- Irwin v. GavitCourt of Appeals for the Second Circuit · 1923
- Otoe County v. WoolseyNebraska Supreme Court · 1922
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