Legal Opinion
Cochran v. United States
Supreme Court of the United States
Decided January 3, 1921No. 116PublishedCited by 17 opinions
APPEAL FROM THE COURT OF CLAIMS. . The case is stated in the opinion.
1Opinion of the CourtJustice McKenna
Appeal from a judgment of the Court of Claims denying recovery of taxes paid under the War Revenue Act of June 13, 1898, and amendments, upon certain legacies made under the will of William F. Cochran.
The facts so far as we deem them material are as follows: Cochran died in New York, December 27, 1901, leaving a will and a personal estate of the value of $7,918,027.18, of which appellants and Eva S. Cochran were made executors. The latter has since died. The will was probated January 9,1902, and letters testamentary issued the same date and administration was immediately undertaken and…
2Cases cited5 opinions
- Hagar v. Reclamation District No. 108Supreme Court of the United States · 1884
- Hertz v. WoodmanSupreme Court of the United States · 1910
- Simpson v. United StatesSupreme Court of the United States · 1920
- Henry v. United StatesSupreme Court of the United States · 1920
- Mason v. SargentSupreme Court of the United States · 1882
3Cited by17 opinions
- Compañia General De Tabacos De Filipinas v. Collector of Internal RevenueSupreme Court of the United States · 1929
- McLaughlin v. Pacific Lumber Co.Supreme Court of the United States · 1934
- Bull v. CommissionerUnited States Board of Tax Appeals · 1927
- First National Bank v. Truesdale HospitalMassachusetts Supreme Judicial Court · 1934
- Reeves v. Fidelity Columbia Trust Co., Etc.Court of Appeals of Kentucky (pre-1976) · 1942
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