Fidelity Trust Co. v. United States
United States Court of Claims
The Reporters' statement of the case: The facts set up in the claimant’s petition are sufficiently set forth in the opinion of the court.
1Opinion of the CourtBaeNey, J.
This suit is brought for the recovery, under the act of June 27, 1902 (32 Stat., 406), of the sum of $4,286.31, collected by the United States as an inheritance tax under the provisions of sections 29 and 30 of the act of June 13, 1898, commonly known as the Spanish war revenue law (30 Stat., 466), upon the residuary estate bequeathed by the will of the late Walter H. Tilden to Mary Wadleigh Stokes for life. The defendants have demurred to the petition, and this demurrer is before us for decision.
The provisions of the Spanish war revenue law, so far as they affect this case, are as follows:
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2Cases cited4 opinions
- Decatur v. PauldingSupreme Court of the United States · 1840
- United States ex rel. Dunlap v. Black, Commissioner of PensionsSupreme Court of the United States · 1888
- Vanderbilt v. EidmanSupreme Court of the United States · 1905
- Medbury v. United StatesSupreme Court of the United States · 1899
3Cited by4 opinions
- United States v. HvoslefSupreme Court of the United States · 1915
- United States v. Fidelity Trust Co.Supreme Court of the United States · 1911
- Beer v. MoffattDistrict Court, D. New Jersey · 1912
- Union Trust Co. v. United StatesUnited States Court of Claims · 1919