Whitlock-Rose v. McCaughn

DICKINSON, District Judge.

The question raised is solely one of the lawfulness of a tax exaction. If payment of the tax was unlawfully exacted, the plaintiff should have judgment; otherwise, judgment should go in favor of defendant. The general principles involved have been so frequently and so fully discussed that little, if anything, of value can be now contributed. Tbe question is a narrow one in itself. It may be formulated as that of whether the power of appointment here in question is a general power within the meaning of the statute which imposes the tax.

Counsel for plaintiff plants…