Randolph v. Craig
District Court, M.D. Tennessee
At Law. Action by George Randolph and others against E. B. Craig, Collector of Internal Revenue. On demurrer to declaration. Action by the executors and trustees under the will of Wm.
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At Law. Action by George Randolph and others against E. B. Craig, Collector of Internal Revenue. On demurrer to declaration. Action by the executors and trustees under the will of Wm. M. Randolph, deceased, at the time of his death a citizen and resident of Tennessee, and ¡by his widow, against the Collector of Internal Revenue for the District of Tennessee, to recover a portion of the tax assessed upon the estate of the decedent under the Act of September 8, 1916, c. 463, 39 Stat. 756, which had been paid the Collector under protest; namely, that portion of the tax based upon the value of…
1Opinion of the Court
SANFORD, District Judge.
After careful consideration, my conclusions, briefly stated, are:
[1] 1. The first, second and third grounds of demurrer, being general, are, under section 2934 of the Tennessee Code (Shan. 4655), and the Federal Conformity Statute, R. S. 914 (Comp. St. § 1537), insufficient in law. Brown v. Telephone Co. (C. C.) 181 Fed. 246, 247. They must hence be overruled.
*9952. The fourth, fifth and sixth grounds of demurrer are special. Neither of them challenges the widow’s right in law to the setting aside of dower and homestead, but the fifth specifically challenges her right to…
2Cases cited10 opinions
- Knowlton v. MooreSupreme Court of the United States · 1900
- Magoun v. Illinois Trust & Savings BankSupreme Court of the United States · 1898
- United States v. PerkinsSupreme Court of the United States · 1896
- De Vaughn v. HutchinsonSupreme Court of the United States · 1897
- Crenshaw v. MooreTennessee Supreme Court · 1911
5 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Estate of Helen M. Johnson, Deceased, Lolita McNeill Muhm, Independent v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1983
- Frew v. BowersCourt of Appeals for the Second Circuit · 1926
- Schuette v. BowersCourt of Appeals for the Second Circuit · 1930
- Roth v. WardellCourt of Appeals for the Ninth Circuit · 1935
- Briscoe v. CraigCourt of Appeals for the Sixth Circuit · 1929
19 more not listed; retrieve them via the Exa API.