Hertz v. Woodman
Supreme Court of the United States
CERTIFICATE FROM THE CIRCUIT COURT OF APPEALS FOR THE SEVENTH CIRCUIT. The facts, which involve the construction of the act of April. 12, 1902, c. 500, 32 Stat. 96, repealing certain provisions of the war revenue act of 1898 relating to inheritance taxes, are stated in the opinion. The question was improperly certified and should not be answered because the' Circuit Court of Appeals does not require the instruction for a proper decision.
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CERTIFICATE FROM THE CIRCUIT COURT OF APPEALS FOR THE SEVENTH CIRCUIT. The facts, which involve the construction of the act of April. 12, 1902, c. 500, 32 Stat. 96, repealing certain provisions of the war revenue act of 1898 relating to inheritance taxes, are stated in the opinion. The question was improperly certified and should not be answered because the' Circuit Court of Appeals does not require the instruction for a proper decision. Columbus Watch Co. v. Robbins, 148 U. S. 266, 269. This precise question has twice been argued before this tribunal, Eidman v. Tilghman, 136 Fed. Rep. 141;…
1Opinion of the CourtJustice Lurton
This case comes to this court upon a certificate under § 6 of the act of 1891, creating Circuit Courts of Appeals. The action in the Circuit Court was one by the executor and legatees under the will of James F. Woodman, to recover an amount of money which had been paid, under protest, as a tax upon legacies under the will of the testator, by virtue of §| 29 and 30 of the act of June 13, 1898, and amendments, known as the War Revenue Act.
The facts certified are: That Woodman died at Chicago, March 15, 1902, leaving a will, which was- there duly probated on May 3, 1902, and that the Illinois…
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