Legal Opinion

Blount v. United States

United States Court of Claims

Decided March 3, 1924No. B-86PublishedCited by 3 opinions

1Opinion of the CourtCampbell, Chief Justice

By this action the plaintiff, Lucia E. Blount, suing in her own right and as administratrix, own testamento an-nexo, of her deceased husband, seeks to recover certain taxes paid which the Commissioner of Internal Revenue, on due application, has refused to refund. From the agreed statement of facts upon which the case was submitted it appears that by three several deeds of conveyance, dated September 4, 1891, October, 5, 1891, and August 21, 1894, there was conveyed to Henry F. Blount and Lucia E. Blount, his wife, their heirs and assigns forever, certain real estate in the District of…

2Cases cited18 opinions

  1. Knowlton v. MooreSupreme Court of the United States · 1900
  2. New York Trust Co. v. EisnerSupreme Court of the United States · 1921
  3. Young Men's Christian Assn. of Columbus v. DavisSupreme Court of the United States · 1924
  4. Hunt v. BlackburnSupreme Court of the United States · 1888
  5. Thompson v. ThompsonSupreme Court of the United States · 1910

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3Cited by3 opinions

  1. Root v. CommissionerUnited States Board of Tax Appeals · 1926
  2. Provident Trust Co. v. CommissionerUnited States Board of Tax Appeals · 1927
  3. Root v. CommissionerUnited States Board of Tax Appeals · 1926

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