HENRY v. UNITED STATES

No. 162.

251 U.S. 393 (1920)

HENRY, EXECUTOR OF HENDRICKS, v. UNITED STATES.

Supreme Court of United States.

Decided February 2, 1920.


Attorney(s) appearing for the Case

Mr. Simon Lyon, with whom Mr. R.B.H. Lyon was on the briefs, for appellant.

The Solicitor General, with whom Mr. A.F. Myers was on the brief, for the United States.


MR. JUSTICE HOLMES delivered the opinion of the court.

This is a suit to recover taxes paid under the Spanish War Revenue Act of June 13, 1898, c. 448, §§ 29, 30, 30 Stat. 448, 464, 465, repealed by the Act of April 12, 1902, c. 500, § 7, 32 Stat. 96, 97, the repeal to take effect on July 1, 1902. By the Act of June 27, 1902, c. 1160, § 3, 32 Stat. 406, the Secretary of the Treasury was directed to refund taxes upon legacies collected upon contingent...

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