Land Title & Trust Co. v. McCoach
Court of Appeals for the Third Circuit
In Error to the Circuit Court of the United States for the Eastern District of Pennsylvania.
1Opinion of the Court
DALLAS, Circuit Judge.
The plaintiff in error was plaintiff below, and the defendant in error was defendant below. In this opinion *902the3' will be referred to simply as plaintiff and as defendant, respectively. As collector of internal revenue, the defendant on December 8, 1902, assessed, inter alia, a tax of $11,439.53 upon the beneficial interests of the remaindermen in the residuary estate of George M. Troutman, who died in the city of Philadelphia on March 5, 1901. The plaintiff admitted that there was due, upon sundry specific bequests under the will of the said George M. Troutman, internal…
2Cases cited7 opinions
- McArthur v. ScottSupreme Court of the United States · 1885
- Mulliken v. EarnshawSupreme Court of Pennsylvania · 1904
- Raleigh's EstateSupreme Court of Pennsylvania · 1903
- In re HoadleyDistrict Court, S.D. New York · 1900
- MartinSupreme Court of Pennsylvania · 1898
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3Cited by3 opinions
- Heberton v. McClainU.S. Circuit Court for the District of Eastern Pennsylvania · 1905
- Philadelphia Trust, Safe Deposit & Ins. v. McCoachCourt of Appeals for the Third Circuit · 1904
- Title Guarantee & Trust Co. v. WardU.S. Circuit Court for the District of Northern New York · 1908