Legal Opinion
Thacher v. United States
U.S. Circuit Court for the District of Massachusetts
Decided December 29, 1906No. 158PublishedCited by 6 opinions
On Demurrer to Petition.
1Opinion of the Court
LOW ELD, Circuit Judge.
On June 7, 1901, the petitioners in this ¡ case, being the executors of Henry C. Thacher, paid to the collector *903of internal revenue, without protest, an inheritance tax on account of contingent beneficial interests. This tax they seek to recover under the provisions of Act June 27, 1902, c. 1160, 32 Stat. 406 [U. S. Comp. St. Supp. 1905, p. 449]. On March 15, 1901, their claim was filed with the collector in due form. The contingent estates were not vested in possession or enjoyment before July 1, 1902.
The United States has demurred to the petition. It contends that»…
2Cases cited3 opinions
- Vanderbilt v. EidmanSupreme Court of the United States · 1905
- United States v. JordanSupreme Court of the United States · 1885
- United States v. LouisvilleSupreme Court of the United States · 1898
3Cited by6 opinions
- Dempster v. United StatesDistrict Court, E.D. Tennessee · 1958
- Beer v. MoffattDistrict Court, D. New Jersey · 1912
- Farrell v. United StatesDistrict Court, E.D. Arkansas · 1909
- Hvoslet v. United StatesDistrict Court, S.D. New York · 1913
- United States v. ShipleyCourt of Appeals for the Third Circuit · 1912
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