Legal Opinion
Ferguson v. Dickson
Court of Appeals for the Third Circuit
Decided August 19, 1924No. 3128PublishedCited by 39 opinions
1Opinion of the Court
DAVIS, Circuit Judge.
This is an action brought by the executors of the estate of Joseph B. Dickson, deceased, against the collector of internal revenue for the Fifth district of New Jersey, to recover $50,-*962509.48, with interest, which they allege was erroneously assessed and collected as a federal estate tax under the provisions of section 402 (c) of the Revenue Act of 1918 (40 Stat. 1097 [Comp. St. Ann. Supp. 1919, § 6336%c]). In consideration of the marriage about to be entered into by them, Joseph B. Dickson and Johanna Rose Maran on April 5, 1917, made an antenuptial settlement or…
2Cases cited9 opinions
- Peyroux and Others v. HOWARD AND VARION.Supreme Court of the United States · 1833
- Iowa v. McFarlandSupreme Court of the United States · 1884
- Hollingsworth Magniac v. ThompsonSupreme Court of the United States · 1833
- Laird v. ColeSupreme Court of Iowa · 1903
- Huff v. HallMichigan Supreme Court · 1885
4 more not listed; retrieve them via the Exa API.
3Cited by39 opinions
- Merrill v. FahsSupreme Court of the United States · 1945
- Taft v. CommissionerSupreme Court of the United States · 1938
- Latty v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1933
- Commissioner of Internal Revenue v. BristolCourt of Appeals for the First Circuit · 1941
- Hoffman v. CommissionerUnited States Tax Court · 1943
34 more not listed; retrieve them via the Exa API.