Ruckgaber v. Moore
U.S. Circuit Court for the District of Eastern New York
Action to recover the amount of a legacy tax paid under protest under the war revenue act of 1898. On demurrer to complaint.
1Opinion of the Court
THOMAS, District Judge.
A testatrix, sojourning in the state of New York, duly made her last will, which was admitted to probate in the county of Kings, in that state, where the person confirmed as executor resided. The testatrix was a creditor of persons residing in such county, and the owner of some shares of stock and bonds issued by American corporations. The executor collected the debt, and received the shares and bonds. The will gave all the estate to the testatrix’s daughter, and on such gift the collector of internal revenue of the district embracing Kings county laid and collected a…
2Cases cited29 opinions
- Knowlton v. MooreSupreme Court of the United States · 1900
- Taylor v. SecorSupreme Court of the United States · 1876
- Magoun v. Illinois Trust & Savings BankSupreme Court of the United States · 1898
- Coe v. ErrolSupreme Court of the United States · 1886
- Pullman's Palace Car Co. v. PennsylvaniaSupreme Court of the United States · 1891
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3Cited by13 opinions
- Montana v. KennedySupreme Court of the United States · 1961
- MacKnight v. United StatesCourt of Appeals for the First Circuit · 1920
- Wallenburg v. Missouri Pac. Ry. Co.U.S. Circuit Court for the District of Nebraska · 1908
- MacKenzie v. HareCalifornia Supreme Court · 1913
- In Re WrightDistrict Court, E.D. Pennsylvania · 1937
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