Legal Opinion

United States v. Watts

U.S. Circuit Court for the District of Southern Ohio

Decided February 15, 1865PublishedCited by 6 opinions

At law.

1Opinion of the Court

LEAYITT, District Judge.

This is an action of debt, prosecuted by the United States to recover the amount of a tax or duty claimed as due from the defendant [David Watts], as executor of Susan Hoard, deceased, on certain legacies in her will. The claim is based on section 111 of the internal revenue act of July 1, 1862 (12 Stat 489). The amount.of the duty charged against the executor on said legacies, and demanded in this action, is $323.75. The executor, not being satisfied that the legacies were legally chargeable with the tax or duty claimed, has refused to pay it until the right of the…

2Cited by6 opinions

State v. Western Union Telegraph Co.Supreme Court of Minnesota · 1905
In Re the Appraisal Under the Collateral Inheritance Tax Act of the Property of FayerweatherNew York Court of Appeals · 1894
City of St. Louis v. Bell Place Realty Co.Supreme Court of Missouri · 1914
In re the Transfer Tax upon the Estate McMullenAppellate Division of the Supreme Court of the State of New York · 1922
United States v. HunnewellU.S. Circuit Court for the District of Massachusetts · 1882

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