Beer v. Moffatt
Court of Appeals for the Third Circuit
In Error to the District Court of the United States for the District of New Jersey; Joseph Cross, Judge. 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 War Revenue Act June 13, 1898, c. 448, §§ 29, 30, 30 Stat. 464, 465 (U. S. Comp. St. 1901, pp. 2307, 2308). From a judgment in favor of defendant (192 Fed. 984), plaintiffs bring error.
1Opinion of the Court
J. B. McPHERSON, Circuit Judge.
On March 7, 1904, the executors of Julius Beer paid to the. United States $14,230.38, the amount of tax assessed'by the Collector of Internal Revenue upon certain legacies given by the decedent’s will. The executors made the proper claim for repayment, and brought the present suit after the claim was rejected. The parties agreed upon the facts, waived a jury, and tried the case before the late Judge Cross, who entered judgment in favor of the collector. Beer et al. v. Moffatt (D. C.) 192 Fed. 984. The tax was assessed under sections 29 and 30 of the War Revenue…
2Cases cited10 opinions
- Hertz v. WoodmanSupreme Court of the United States · 1910
- Vanderbilt v. EidmanSupreme Court of the United States · 1905
- United States v. Fidelity Trust Co.Supreme Court of the United States · 1911
- The Konigin LuiseCourt of Appeals for the Second Circuit · 1911
- Herold v. ShanleyCourt of Appeals for the Third Circuit · 1906
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3Cited by1 opinion
- Fox v. EdwardsCourt of Appeals for the Second Circuit · 1923