Blacklock v. United States
Supreme Court of the United States
APPEAL FROM THE COURT OF CLAIMS. This appeal brings up for review a judgment' of the Court of Claims dismissing a petition filed in that court against the United States.
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APPEAL FROM THE COURT OF CLAIMS. This appeal brings up for review a judgment' of the Court of Claims dismissing a petition filed in that court against the United States. So far as it is- necessary to state the facts, the case is substantially as follows: Smith, Ellett '& Co., a firm composed of Rinaldo P. Smith and Francis M. Ellett, were engaged in business as leather and' commission merchants in Baltimore from some time in 1867 or 1868 toUanuary 1,1870. On the twenty-sixth of October, 1869, George J. Stephens, a distiller and tanner in Virginia, was indebted to Smith, Ellett & Co:, in the…
1Opinion of the CourtJustice Harlan
We have seen that before the execution of the deed of trust, under which the plaintiff claims, taxes to the amount of $4,000 had accrued to the United States against the distiller Stephens, which he neglected, upon demand, to.pay. What were the rights of th.e United States after such demand and failure to pay? This question depends upon the scope and effect of certain statutory provisions, as follows:
1. That part of §§ 28 and 30 of the act of June 30, 1864, 13 Stat. 232-234, as amended by the ninth section of the internal revenue act of July 13,1866,14 Stat. 98, 107, 108, c. 184, which…
2Cases cited3 opinions
- Mansfield v. Excelsior Refining Co.Supreme Court of the United States · 1890
- Kinkead v. United StatesSupreme Court of the United States · 1893
- Alkan v. BeanU.S. Circuit Court for the District of Eastern Wisconsin · 1877
3Cited by36 opinions
- Phillips v. CommissionerSupreme Court of the United States · 1931
- Herbert NANTY, Plaintiff-Appellant, v. the BARROWS COMPANY, Formerly Barrows Furniture Company, Defendant-AppelleeCourt of Appeals for the Ninth Circuit · 1981
- American Air Parcel Forwarding Co. v. United StatesUnited States Court of International Trade · 1981
- Alexander v. Aero Lodge No. 735, International Ass'n of Machinists & Aerospace WorkersCourt of Appeals for the Sixth Circuit · 1977
- In Re the Estate of RosenbergNew York Court of Appeals · 1935
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