Gill v. Austin
Court of Appeals for the First Circuit
In Error to the Circuit Court of the United States for the District of Massachusetts.
1Opinion of the Court
PUTNAM, Circuit Judge.
This writ of error involves the same question of statutory construction with reference to the war revenue tax on legacies which was passed on adversely to the United States by the Circuit Court of Appeals in the Second Circuit in Eidman v. Tilghman, 136 Fed. 141, 69 C. C. A. 139, decided on February 24, 1905. It is true there is another question involved here, whether or not the legacy on which the tax was assessed ever became effectual; but that we can pass by. Eidman v. Tilghman was affirmed by a divided court in 203 U. S. 580, 27 Sup. Ct. 779, 51 L. Ed. 326. It is…
2Cases cited4 opinions
- Eidman v. TilghmanCourt of Appeals for the Second Circuit · 1905
- United States v. Marion Trust Co.Court of Appeals for the Seventh Circuit · 1906
- McCoach v. Philadelphia Trust, Safe Deposit & Ins.Court of Appeals for the Third Circuit · 1905
- McCoach v. Philadelphia Trust, Safe Deposit & InsuranceSupreme Court of the United States · 1907
3Cited by9 opinions
- Westhus v. Union Trust Co. of St. LouisCourt of Appeals for the Eighth Circuit · 1908
- Kinney v. ConantCourt of Appeals for the First Circuit · 1909
- Harmon v. United StatesCourt of Appeals for the First Circuit · 1915
- Thacher v. Inhabitants of Town of FalmouthCourt of Appeals for the First Circuit · 1917
- United States v. AndersenDistrict Court, D. Idaho · 1909
4 more not listed; retrieve them via the Exa API.