Union Trust Co. of St. Louis v. Westhus
Supreme Court of the United States
ERROR TO THE CIRCUIT COURT OF THE UNITED STATES FOR THE EASTERN. DISTRICT OF. MISSOURI. ' The facts, which involve the jurisdiction of this court directly to review the judgment of the Circuit. Court, are stated in the opinion.
1Opinion of the CourtChief Justice White
Plaintiff in error was plaintiff below, and brought this action to recover a sum levied as a legacy tax under §§ 29 and 30 of the War Revenue Act of June 13, 1898, c. 448, 30 Stat. 448, 464, 465, as amended by the act of March 2, 1901, c. 806, §§ 10, 11, 31 Stat. 938, 946-948. The grounds for recovery stated in the petition in effect presented only questions of statutory construction. The trial court, being of opinion that a recovery was justified upon one of the stated grounds, sustained a demurrer to the answer, and, the defendants not desiring to plead further, judgment was entered for the…
2Cases cited5 opinions
- Aspen Mining & Smelting Co. v. BillingsSupreme Court of the United States · 1893
- Spreckels Sugar Refining Co. v. McClainSupreme Court of the United States · 1904
- Globe Newspaper Co. v. WalkerSupreme Court of the United States · 1908
- Metropolitan Water Co. v. Kaw Valley Drainage DistrictSupreme Court of the United States · 1912
- Brown v. Alton Water Co.Supreme Court of the United States · 1912
3Cited by14 opinions
- United States v. BeattySupreme Court of the United States · 1914
- Farmers & Mechanics Nat. Bank of Fort Worth v. WilkinsonSupreme Court of the United States · 1925
- Shapiro v. United StatesSupreme Court of the United States · 1914
- Pollard v. HillMissouri Court of Appeals · 1969
- Omaha Baum Iron Store Co. v. Moline Plow Co.Supreme Court of the United States · 1917
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