Farrell v. United States
District Court, E.D. Arkansas
At Ivaw. The plaintiffs, heirs of Elizabeth Farrell, deceased, seek to recover from the United States the sum of $901.80, money alleged to have been unlawfully collected by the collector of internal revenue as a legacy tax from the administrator of their mother’s estate.
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At Ivaw. The plaintiffs, heirs of Elizabeth Farrell, deceased, seek to recover from the United States the sum of $901.80, money alleged to have been unlawfully collected by the collector of internal revenue as a legacy tax from the administrator of their mother’s estate. The allegations of the complaint are that the plaintiffs are residents of this district, and that their mother died in the city of Little Rock, where she resided at the time, on June 3, I90J, intestate, leaving an estate consisting of personal properly, and the plaintiff's as her sole heirs at law; that on February 11, 1903,…
1Opinion of the CourtTrieber, District Judge
(after stating the facts as above). Section 29 of the act of June 13, 1898, c. 448, 30 Stat. 448 (U. S. Comp. St. 1901, p. 2307), entitled “An act to provide ways and means to meet war expenditures and for other purposes,” as amended by the act of March 2, 1901, c. 806, § 10, 31 Stat. 946 (U. S. Comp. St. 1901, p. 2307), provided for the collection of a tax on legacies or distributive shares arising from personal property passed either by will or the intestate laws of any state or territory, or any personal property or interest therein transferred by deed, grant, bargain, sale, or gift, made;…
2Cases cited30 opinions
- Sohn v. WatersonSupreme Court of the United States · 1873
- Cheatham v. United StatesSupreme Court of the United States · 1876
- Chesebrough v. United StatesSupreme Court of the United States · 1904
- United States v. GreathouseSupreme Court of the United States · 1897
- Vanderbilt v. EidmanSupreme Court of the United States · 1905
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3Cited by1 opinion
- Baldwin v. EidmanDistrict Court, S.D. New York · 1913