HERTZ v. WOODMAN

No. 640.

218 U.S. 205 (1910)

HERTZ, COLLECTOR, v. WOODMAN.

Supreme Court of United States.

Decided May 31, 1910.


Attorney(s) appearing for the Case

The Solicitor General for the plaintiff in error.

Mr. H.T. Newcomb, with whom Mr. Edward Lauterbach was on the brief, for the defendant in error.


MR. JUSTICE LURTON delivered the opinion of the court.

This case comes to this court upon a certificate under § 6 of the act of 1891, creating Circuit Courts of Appeals. The action in the Circuit Court was one by the executor and legatees under the will of James F. Woodman, to recover an amount of money which had been paid, under protest, as a tax upon legacies under the will of the testator, by virtue of §§...

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