Page v. Skinner
Court of Appeals for the Eighth Circuit
Iñ Error to the District Court of the United States for the District of Colorado; John Foster Symes, Judge. Action by Louise B. Page against Mark A. Skinner. A judgment of dismissal was entered (293 Fed. 468), and plaintiff brings error.
1Opinion of the Court
LEWIS, Circuit Judge.
[1 ] This is an action to recover in one count all and in another count a part of the amount paid as a tax imposed upon the transfer of the net estate of William Byrd Page, in accordance with the provisions of the Act of September 8, ,1916 (39 Stat. 777), as amended by the Acts of March 3, 1917, and October 3, 1917 (39 Stat. 1002; 40 Stat. 324). Mr. Page died testate September 4, 1918. The plaintiff in error was his sole devisee and legatee and named as executrix. The tax became due and payable one year after decedent’s death, and as executrix" she filed with the…
2Cases cited2 opinions
- New York Trust Co. v. EisnerSupreme Court of the United States · 1921
- Bailey v. Railroad Co.Supreme Court of the United States · 1875
3Cited by26 opinions
- Schoenheit v. LucasCourt of Appeals for the Fourth Circuit · 1930
- United States v. AyerCourt of Appeals for the First Circuit · 1926
- Wilmington Trust Co. v. United StatesDistrict Court, D. Delaware · 1928
- Rosenberg v. McLaughlinCourt of Appeals for the Ninth Circuit · 1933
- United States v. CruikshankDistrict Court, S.D. New York · 1931
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