Beer v. Moffatt
District Court, D. New Jersey
Action by Walter E. Beer and another, as executors of Julius Beer, deceased, against Isaac Moffatt, Collector of Internal Revenue, to recover certain legacy taxes paid under the war revenue act of 1898.
1Opinion of the Court
CROSS, District Judge.
The above action was tried before the court without a jury; a written stipulation to that effect having pursuant to the statute been duly signed and filed by the attorneys of the respective parties. Julius Beer died July 18, 1901, while a resident of Monmouth county, in the state of New Jersey, leaving a last will and testament which was duly probated by the plaintiffs, named therein as executors, before the surrogate of said county October 18, 1901; who upon that date issued letters testamentary to them, and *985they have ever since acted as such. This action is brought to…
2Cases cited10 opinions
- Hertz v. WoodmanSupreme Court of the United States · 1910
- City of Philadelphia v. the CollectorSupreme Court of the United States · 1867
- Chesebrough v. United StatesSupreme Court of the United States · 1904
- Vanderbilt v. EidmanSupreme Court of the United States · 1905
- United States v. Fidelity Trust Co.Supreme Court of the United States · 1911
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3Cited by2 opinions
- Fox v. EdwardsCourt of Appeals for the Second Circuit · 1923
- Beer v. MoffattCourt of Appeals for the Third Circuit · 1913