Legal Opinion
Ewbank v. United States
Court of Appeals for the Seventh Circuit
Decided June 3, 1931No. 4485PublishedCited by 7 opinions
1Opinion of the Court
EVANS, Circuit Judge.
Appellants feel aggrieved by reason of the judgment entered in the District Court, 37 F.(2d) 383, dismissing the complaint by them filed wherein they sought to recover $526,869.22 previously paid under protest as a federal transfer tax upon the estate of Vol-ney T. Maiott, who died June 14,1921. Appellants, as trustees named in the will of said deceased Maiott, based their right to recover upon a construction whieh they give to the word “accrued” as it appears in the Revenue Aet of 1921, § 1400 (42 Stat. 320), which reads as follows:
“(a) That the following parts of the…
2Cases cited10 opinions
- Schoenheit v. LucasCourt of Appeals for the Fourth Circuit · 1930
- Flannery v. WillcutsCourt of Appeals for the Eighth Circuit · 1928
- Page v. SkinnerCourt of Appeals for the Eighth Circuit · 1924
- United States v. AyerCourt of Appeals for the First Circuit · 1926
- Hodgkins v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1930
5 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Lifson v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1938
- Rosenberg v. McLaughlinCourt of Appeals for the Ninth Circuit · 1933
- D. C. Transit System, Inc. v. PearsonDistrict Court, District of Columbia · 1957
- Burrows v. United StatesUnited States Court of Claims · 1932
- Clark v. SeidelCourt of Special Appeals of Maryland · 1975
2 more not listed; retrieve them via the Exa API.