Mason v. Clapp
U.S. Circuit Court for the District of Massachusetts
[This was a suit by William P. Mason against Otis Clapp for the recovery of tax claimed to have been paid after the repeal of the succession tax act.]
1Opinion of the Court
SHEPLEY, Circuit Judge.
This is an action brought in the state court, and removed by the defendant to this court by certiorari, to recover a succession tax paid under protest to defendant as collector of internal revenue for the Fourth Massachusetts district. The writ is dated Nov. 20, 1873.
William P. Mason, the plaintiff’s testator, died Dee. 4, 1867. By his will, the real estate upon which the tax in question was levied, was devised to his widow for her life, or until she should cease to occupy the same as a place of residence, and upon her death or ceasing so to occupy the same, to the…
2Cases cited2 opinions
- Clapp v. MasonSupreme Court of the United States · 1877
- Errett v. CraneU.S. Circuit Court for the District of Eastern Michigan · 1875
3Cited by1 opinion
- United States v. HunnewellU.S. Circuit Court for the District of Massachusetts · 1882