Herold v. Shanley
Court of Appeals for the Third Circuit
In Error to the Circuit Court of the United States for the District ' of New Jersey.
1Opinion of the Court
J. B. McPHERSON, District Judge.
Bernard M. Shanley died on March 19, 1900, leaving a will, which was duly probated in the following month. In 1901 and 1902 the defendant in error, who was the executor of the will, was obliged to pay to the plaintiff in error, who was the collector of internal revenue for the Fifth district of New *21Jersey, more than $100,000, being the tax that was levied by the collector, under the war revenue act of 1898 and its supplements, upon certain interests passing by the-will to the three sons and to a grandson of the testator. The needful preliminary steps having…
2Cases cited6 opinions
- Dunbar v. DunbarSupreme Court of the United States · 1903
- Redfield v. Ystalyfera Iron Co.Supreme Court of the United States · 1884
- Erskine v. Van ArsdaleSupreme Court of the United States · 1872
- Vanderbilt v. EidmanSupreme Court of the United States · 1905
- Heberton v. McClainU.S. Circuit Court for the District of Eastern Pennsylvania · 1905
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3Cited by10 opinions
- Westhus v. Union Trust Co. of St. LouisCourt of Appeals for the Eighth Circuit · 1908
- Haiku Sugar Co. v. JohnstoneCourt of Appeals for the Ninth Circuit · 1918
- Lynch v. Union Trust Co. of San FranciscoCourt of Appeals for the Ninth Circuit · 1908
- Disston v. McClainCourt of Appeals for the Third Circuit · 1906
- Kahn v. HeroldU.S. Circuit Court for the District of New Jersey · 1906
5 more not listed; retrieve them via the Exa API.