Eidman v. Tilghman
Court of Appeals for the Second Circuit
In Error to the Circuit Court of the United States for the Southern. District of New York. Writ of error by the defendant in the court below to review a judgment for the plaintiffs entered upon overruling a demurrer to the complaint.
1Opinion of the Court
WALLACE, Circuit Judge.
The controversy is whether the'plaintiffs, executors of the will of Frederick W. Brittan, by which certain legacies were created, were properly assessed for a legacy tax under the provisions of the act of Congress of June 13, 1898, c. 448, § 29, 30 Stat. 464 [U. S. Comp. St. 1901, p. 2307], as amended by the act of March 2,’1901, c. 806, § 10, 31 Stat. 946. Brittan died October 13, 1901. The court below decided that they were not, because of the repealing act of April 12, 1902, c. 500, § 8, 32 Stat. 97 [U. S. Comp. St. Supp. 1903, p. 279],
Section 29 of the act of June…
2Cases cited4 opinions
- Steamship Co. v. JoliffeSupreme Court of the United States · 1865
- Clapp v. MasonSupreme Court of the United States · 1877
- Mason v. SargentSupreme Court of the United States · 1882
- United Hebrew Benevolent Ass'n v. BenshimolMassachusetts Supreme Judicial Court · 1881
3Cited by10 opinions
- Westhus v. Union Trust Co. of St. LouisCourt of Appeals for the Eighth Circuit · 1908
- Gill v. AustinCourt of Appeals for the First Circuit · 1907
- Kinney v. ConantCourt of Appeals for the First Circuit · 1909
- Ward v. SageCourt of Appeals for the Second Circuit · 1911
- McCoach v. Philadelphia Trust, Safe Deposit & Ins.Court of Appeals for the Third Circuit · 1905
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