UNION TRUST CO. v. WESTHUS

No. 46.

228 U.S. 519 (1913)

UNION TRUST COMPANY OF ST. LOUIS v. WESTHUS.

Supreme Court of United States.

Decided May 5, 1913.


Attorney(s) appearing for the Case

Mr. H.T. Newcomb, with whom Mr. Montague Lyon and Mr. S.L. Swarts were on the brief, for plaintiff in error.

Mr. Assistant Attorney General Harr for defendant in error.


MR. CHIEF JUSTICE WHITE delivered the opinion of the court.

Plaintiff in error was plaintiff below, and brought this action to recover a sum levied as a legacy tax under §§ 29 and 30 of the War Revenue Act of June 13, 1898, c. 448, 30 Stat. 448, 464, 465, as amended by the act of March 2, 1901, c. 806, §§ 10, 11, 31 Stat. 938, 946-948. The grounds for recovery stated in the petition in effect presented only questions of statutory construction....

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