Legal Opinion

Herold v. Kahn

Court of Appeals for the Third Circuit

Decided February 7, 1908No. 49PublishedCited by 10 opinions

In Error to the Circuit Court of the United States for the District of New Jersey.

1Opinion of the Court

GRAY, Circuit Judge.

This case comes before the court on writ of error to the United States Circuit Court for the District of New Jersey, to review a final judgment of that court, entered December 11, 1906.

Suit was brought by the defendants in error, in the Supreme Court of the state of New Jersey, against the plaintiff in error, to recover legacy taxes assessed and paid under the act of Congress of 1898, known as the “War Revenue Act.” The suit was removed, under the statute in that behalf, to the court below, and finally resulted in the judgment now under review. The case was tried by the…

2Cases cited3 opinions

  1. Knowlton v. MooreSupreme Court of the United States · 1900
  2. City of Philadelphia v. the CollectorSupreme Court of the United States · 1867
  3. Chesebrough v. United StatesSupreme Court of the United States · 1904

3Cited by10 opinions

  1. Byram v. Thurston CountyWashington Supreme Court · 1926
  2. Diescher v. CommissionerUnited States Board of Tax Appeals · 1929
  3. American District Telegraph Co. v. City of New YorkAppellate Division of the Supreme Court of the State of New York · 1925
  4. Horn v. City of MinneapolisSupreme Court of Minnesota · 1930
  5. Chicago, Milwaukee, & Puget Sound Railway Co. v. Bowman CountyNorth Dakota Supreme Court · 1915

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