STURGES & ANOTHER, EXECUTORS
v.
UNITED STATES

U.S. | 1886-03-29
117 U.S. 363 Supreme Court of the United States (1886) Positive Treatment
Also reported at: 29 L. Ed. 920 · 6 S. Ct. 767 · 1886 U.S. LEXIS 1849 · SCDB 1885-185
Cited by 9 cases

Opinion of the Court
MR. Chief Justice Waite

MR. Chief Justice Waite delivered the opinion of the court.

This judgment is reversed on the authority of Mason v. Sargent, 104 U. S. 689, and the cause remanded, with instructions to reverse the judgment of the District Court and to send. the case back to that court for further proceedings according to law.

jReversed.


Cases With Similar Vibessemantic neighbors from the corpus


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Cited By

  • United States v. Anderson, 269 U.S. 422 (U.S. 1926)
  • Hertz v. Woodman, 218 U.S. 205 (U.S. 1910)
    …s, but not such, in my opinion, as to take this case out of the principle announced in them. They were made to turn upon the fact that the tax or duty was upon the legacy or distributive shares. In this they were applied in Sturges v. United States, 117 U. S. 363, and followed in Knowlton v. Moore, 178 U. S. 41, and Vanderbilt v. Eidman, 196 U. S. 480, in which the act of June 13, 1898, was interpreted. It is said in Knowlton v. Moore, “that the provisions of the act of 1864 were in mind when” the act of Jun…

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