Simpson v. United States
Supreme Court of the United States
APPEAL PROM THE COURT OP CLAIMS. The case is stated in the opinion.
1Opinion of the CourtJustice Claeke
This is a suit to recover the whole, or failing that, a large part of a succession tax assessed under the Spanish War Revenue Act of June 13, 1898, c. 448, 30 Stat. 448, and paid by the appellants as executors of the will of John G. Moore, deceased, a citizen of New York, who died in June, 1899.
The assessment was made against the appellants as persons having in charge or trust, as executors, legacies arising from personal property, and the contention is that right to recovery may be derived, either from the Act of Congress, approved July 27, 1912, c. 256, 37 Stat. 240, directing the Secretary…
2Cases cited5 opinions
- Knowlton v. MooreSupreme Court of the United States · 1900
- Henry v. United StatesSupreme Court of the United States · 1920
- United States v. Fidelity Trust Co.Supreme Court of the United States · 1911
- Rand v. United StatesSupreme Court of the United States · 1919
- McCoach v. PrattSupreme Court of the United States · 1915
3Cited by75 opinions
- Humes v. United StatesSupreme Court of the United States · 1928
- Commissioner of Internal Revenue v. MaresiCourt of Appeals for the Second Circuit · 1946
- City of Cleveland, Ohio v. Federal Power Commission, Cleveland Electric Illuminating Company, IntervenorCourt of Appeals for the D.C. Circuit · 1976
- Huntington Nat'l Bank v. CommissionerUnited States Tax Court · 1949
- Widener v. CommissionerUnited States Board of Tax Appeals · 1927
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