Kinney v. Conant
Court of Appeals for the First Circuit
In Error to the Circuit Court of the United States for the District of Rhode Island.
1Opinion of the Court
PUTNAM, Circuit Judge.
Like Gill v. Austin, 157 Fed. 234, 84 C. C. A. 677, decided on November 21, 1907, by this court, this is a suit against the collector of internal revenue for an alleged inheritance ba.x paid under protest. We are asked to review and reverse our decision in that case on the representation of the plaintiff in error that the *721conclusion by tbe Circuit Court of Appeals for the Eighth Circuit was in favor of the collector on similar facts in Westhus v. Union Trust Company (decided on November 4, 1908) 164 Fed. 795. In Gill v. Austin we proceeded on the well-settled rules in…
2Cases cited9 opinions
- Etting v. Bank of United StatesSupreme Court of the United States · 1826
- Erskine v. Van ArsdaleSupreme Court of the United States · 1872
- Clapp v. MasonSupreme Court of the United States · 1877
- Schell v. CochranSupreme Court of the United States · 1883
- Westhus v. Union Trust Co. of St. LouisCourt of Appeals for the Eighth Circuit · 1908
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3Cited by8 opinions
- Treat v. Farmers' Loan & Trust Co.Court of Appeals for the Second Circuit · 1911
- Huntley v. Southern Oregon Sales, Inc.Court of Appeals for the Ninth Circuit · 1939
- Nichols v. GastonCourt of Appeals for the First Circuit · 1922
- New Amsterdam Casualty Co. v. Iowa State BankCourt of Appeals for the Eighth Circuit · 1921
- Thacher v. Inhabitants of Town of FalmouthCourt of Appeals for the First Circuit · 1917
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