Legal Opinion
Parrott v. McLaughlin
Court of Appeals for the Ninth Circuit
Decided October 23, 1933No. 6952PublishedCited by 1 opinion
1Opinion of the Court
SAWTELLE, Circuit Judge.
Appellants filed suit to recover from appellee the sum of $47,609.49, with interest, being the amount of estate taxes alleged to have been illegally collected by appellee from appellants, on the ground that both the assessment and the collection thereof were barred by the statute of limitations.
A general demurrer to the complaint was sustained, appellants failed to plead further, and judgment of dismissal was entered; followed by this appeal.
The facts are not in dispute. The pertinent events, in order of time, are as follows:
March 1, 1922, Mary Emilie Parrott, a…
2Cases cited11 opinions
- Phillips v. CommissionerSupreme Court of the United States · 1931
- Gould v. GouldSupreme Court of the United States · 1917
- Crooks v. HarrelsonSupreme Court of the United States · 1930
- United States v. MerriamSupreme Court of the United States · 1923
- E. I. Dupont De Nemours & Co. v. DavisSupreme Court of the United States · 1924
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3Cited by1 opinion
- Seaview Trading, LLC, Agk Inve v. CirCourt of Appeals for the Ninth Circuit · 2022