Mason v. Sargent
Supreme Court of the United States
Error to the Circuit Court of the United States for the District of Massachusetts. The facts are stated in the opinion of the court.
1Opinion of the Court
Mr. JüstíCE Matthews
delivered the opinion of the court.
The action was brought by William P. Mason and Walter C. Cabot, to recover back the amount of a legacy tax, paid, under protest, by them to John Sargent, the defendant, as collector of internal revenue for the Fourth Massachusetts District.
The facts upon which the judgment- was rendered in the court below, it was agreed, were as follows: William P. Mason, the plaintiffs’ testator, died Dec. 4, 1867. By his will, duly proved and allowed, the personal property upon which the tax in question was levied -was bequeathed to plaintiffs in trust…
2Cases cited1 opinion
- Twin-Lick Oil Co. v. MarburySupreme Court of the United States · 1876
3Cited by32 opinions
- Knowlton v. MooreSupreme Court of the United States · 1900
- Hertz v. WoodmanSupreme Court of the United States · 1910
- Coolidge v. LongSupreme Court of the United States · 1931
- L. S. Ayers & Co. v. CommissionerUnited States Board of Tax Appeals · 1925
- State ex rel. Sanderson v. MannWisconsin Supreme Court · 1890
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