Westhus v. Union Trust Co. of St. Louis
Court of Appeals for the Eighth Circuit
In Error to the Circuit Court of the United States for the Eastern District of Missouri.
1Opinion of the Court
HOOK, Circuit Judge.
This was an action by the trust company, as executor and trustee under the will of George A. Madill, deceased, to recover of the collector of internal revenue a tax imposed in respect of a legacy and exacted by him pursuant to the war revenue act of 1898, and paid by the trust company under protest. Judgment went against the collector in the trial court, and this writ of error was obtained to review it.
Briefly stated, the facts upon which the government required the-payment of the tax are as follows: George A. Madill of St. Louis, Mo., died December 11, 1901, leaving a…
2Cases cited14 opinions
- Dollar Savings Bank v. United StatesSupreme Court of the United States · 1874
- Hunt v. New York Cotton ExchangeSupreme Court of the United States · 1907
- Vanderbilt v. EidmanSupreme Court of the United States · 1905
- Clapp v. MasonSupreme Court of the United States · 1877
- Mason v. SargentSupreme Court of the United States · 1882
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3Cited by11 opinions
- United States v. Certain Land in City of St. Louis, Mo.District Court, E.D. Missouri · 1939
- Chambers v. LambCalifornia Supreme Court · 1921
- Valley County v. ThomasMontana Supreme Court · 1939
- Ewbank v. United StatesDistrict Court, S.D. Indiana · 1929
- Kinney v. ConantCourt of Appeals for the First Circuit · 1909
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