Clapp v. Mason
Supreme Court of the United States
Error to the Circuit Court of the United States for the District of Massachusetts. The facts are stated in the opinion of the court.
1Opinion of the CourtJustice Hunt
The plaintiffs below brought their action against the collector of internal revenue to recover back a tax paid to him to avoid distraint. The facts are these : —
William P. Mason, the plaintiff’s testator, died Dec. 4,1867. By his will, the real estate upon which the tax in question was levied was devised to his widow for her life, or until she should cease to occupy the same as a place of residence, and upon her death, or ceasing so to occupy the same, to the plaintiff.
The widow occupied the said real estate as her residence until ■her death, June 17, 1872.
The tax in question was assessed on…
2Cases cited1 opinion
- May v. SlackU.S. Circuit Court for the District of Massachusetts · 1872
3Cited by42 opinions
- Knowlton v. MooreSupreme Court of the United States · 1900
- Magoun v. Illinois Trust & Savings BankSupreme Court of the United States · 1898
- Coolidge v. LongSupreme Court of the United States · 1931
- Fernandez v. WienerSupreme Court of the United States · 1946
- In Re the Executors & Legatees of & Under the Last Will & Testament of McPhersonNew York Court of Appeals · 1887
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