United States v. Shipley
Court of Appeals for the Third Circuit
In Error to the District Court of the United States for the Eastern District of Pennsylvania. Action by Walter Penn Shipley, surviving executor of the estate of Thomas P. Cope, deceased, against the United States. Judgment for plaintiff, and the United States brings error.
1Opinion of the Court
GRAY, Circuit Judge.
This is an appeal from the decision of the United States District Court for the Eastern District of Pennsylvania, in favor of the defendant in error, the plaintiff below, in a suit for the refunding of taxes under the provisions of section 3, Act June 27, 1902 (32 Stat. 406), directing the Secretary of the Treasury to refund taxes paid on contingent beneficial interests not vested prior to July 1, 1902.
The plaintiff below is the surviving executor of the will of Thomas P. Cope, of - Philadelphia, who died October 22, 1900. By his will, the testator bequeathed to his widow…
2Cases cited6 opinions
- Nichols v. United StatesSupreme Court of the United States · 1869
- Dunlap v. BlackSupreme Court of the United States · 1888
- United States ex rel. Dunlap v. Black, Commissioner of PensionsSupreme Court of the United States · 1888
- Medbury v. United StatesSupreme Court of the United States · 1899
- D. M. Ferry & Co. v. United StatesCourt of Appeals for the Sixth Circuit · 1898
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3Cited by1 opinion
- Public Service Ry. Co. v. HeroldDistrict Court, D. New Jersey · 1915