Bartlett v. Gill
District Court, D. Massachusetts
At Law. Action by Schuyler S. Bartlett, executor, against James D. Gill, Collector of Internal Revenue.
1Opinion of the Court
BINGHAM, Circuit Judge.
[1] This action is brought by Schuyler S. Bartlett, executor of the will of Henry Lee, late of Brookline, Mass., deceased, against James D. Gill, Collector of Internal Revenue for the Third District of Massachusetts, to recover approximately $10,-000 of a legacy tax paid to the defendant under the War Revenue Act of June 13, 1898 (30 Stat. at.Large, p. 464, c. 448). The case is here upon an agreed statement of facts with authority in the court to draw such inferences from the agreed facts as may be warranted.
The tax paid by the plaintiff amounted to $42,724.27. Of this…
2Cases cited16 opinions
- Craig v. LeslieSupreme Court of the United States · 1818
- Savage v. . BurnhamNew York Court of Appeals · 1858
- White v. . HowardNew York Court of Appeals · 1871
- Williams v. Inhabitants of MiltonMassachusetts Supreme Judicial Court · 1913
- Underwood v. . CurtisNew York Court of Appeals · 1891
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3Cited by2 opinions
- Estate of StephensonWisconsin Supreme Court · 1920
- Birckner v. TilchCourt of Appeals of Maryland · 1941