Henry v. United States
Supreme Court of the United States
APPEAL FROM THE COURT OF CLAIMS. The case is stated in the opinion.
1Opinion of the Court
Mr, Justice Holmes
delivered the opinion cf the court.
This is a suit to recover taxes paid under the Spanish War Revenue Act of June 13, 1898, c. 448, §§ 29, 30, 30 Stat. 448, 464, 465, repealed by the Act of April 12, 1902, c. 500, § 7, 32 Stat. 96, 97, the repeal to take effect on July 1, 1902.. By the Act of June 27, 1902, c. 1163, § 3, 32 Stat. 406, the Secretary, of the Treasury was directed to refund taxes upon legacies collected upon contingent beneficial interests that should not have become vested before July 1, 1902, and this claim is made under the last mentioned act. The claim was…
2Cases cited4 opinions
- Sage v. United StatesSupreme Court of the United States · 1919
- United States v. JonesSupreme Court of the United States · 1915
- United States v. Fidelity Trust Co.Supreme Court of the United States · 1911
- McCoach v. PrattSupreme Court of the United States · 1915
3Cited by62 opinions
- People v. KnowlesCalifornia Supreme Court · 1950
- Bradley v. United StatesSupreme Court of the United States · 1973
- Coolidge v. LongSupreme Court of the United States · 1931
- Peck v. JacqueminSupreme Court of Connecticut · 1985
- Lesser v. A-Z Associates (In Re Lion Capital Group)United States Bankruptcy Court, S.D. New York · 1985
57 more not listed; retrieve them via the Exa API.