Sage v. United States, No. 344
| Court | United States Supreme Court |
| Writing for the Court | HOLMES |
| Citation | 63 L.Ed. 828,39 S.Ct. 415,250 U.S. 33 |
| Parties | SAGE et al. v. UNITED STATES |
| Docket Number | No. 344 |
| Decision Date | 19 May 1919 |
v.
UNITED STATES.
Mr. H. T. Newcomb, of New York City, for appellants.
Mr. Solicitor General Alex. C. King, of Atlanta, Ga., for the United States.
[Argument of Counsel from pages 33-36 intentionally omitted]
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Mr. Justice HOLMES delivered the opinion of the Court.
This is a claim under the Acts of June 27, 1902, c. 1160, § 3, 32 Stat. 406, and of July 27, 1912, c. 256, 37 Stat. 240, to have refunded a tax collected under the Act of June 13, 1898, c. 448, § 29, 30 Stat. 448, 464, 465, upon legacies to the wife and children of the testator Dean Sage. The petition was dismissed by the Court of Claims on demurrer. The testator died domiciled in New York on June 23, 1902, so that the debts of the estate were not ascertained and, as decided in McCoach v. Pratt, 236 U. S. 562, 35 Sup. Ct. 421, 59 L. Ed. 720; the legacies were not 'absolutely vested in possession or enjoyment' before July 1, 1902, and therefore by the terms of the Act of 1902 were not subject to the tax under the above mentioned § 29. A tax of $63,940.88 was collected, however, in June, 1903. On August 24, 1903, an application to have it refunded on the ground that the legacies were not subject to taxation under § 29 was made to the Commissioner of Internal Revenue, but was denied in the following month. Two years later the petitioners sued the Collector and in May, 1912, got judgment for $30,275.49, with interest and costs, which was satisfied by the United States. McCoach v. Pratt, supra, and United States v. Jones, 236 U. S. 106, 35 Sup. Ct. 261, 59 L. Ed. 488, Ann. Cas. 1916A, 316, had not been decided at that time and it was held that some of the interests were vested in enjoyment. Ward v. Sage, 185 Fed. 7, 108 C. C. A. 413. This suit is for the unrepaid residue and was begun on January 23, 1917. The Government contends that the judgment and also the Act of July 27, 1912, c. 256, § 1, 37 Stat. 240, are bars to the present claim.
The former judgment is not a bar. It is true that the
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statutes modify the common law liability for money wrongfully collected by duress so far as to require a preliminary appeal to the Commissioner of Internal Revenue before bringing a suit. Rev. St. § 3226 (Comp. St. § 5949). It is true also that it is the duty of the District Attorney to appear for the collector in such suits, Rev. St. 771 (Comp. St. § 1296); that the judgment is to be paid by the United States and the collector is exempted from execution if a certificate is granted by the Court that there was probable cause for his act, Rev. St. § 989 (Comp. St. § 1635); and that there was a permanent appropriation for the refunding of taxes illegally collected. Rev. St. § 3689 (17) (Comp. St. § 6799). No doubt too, if it appeared in a suit against a collector who had acted with probable cause and had turned over his money to the United States, that a part of the tax properly was due to the United States, unnecessary formalities might be omitted and the sum properly due might be retained. Of course, the United States...
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Callan v. Westover, Civ. No. 13357.
...28 U.S.C. § 1340. See: Lowe Bros. Co. v. United States, 1938, 304 U.S. 302, 305, 58 S.Ct. 896, 82 L.Ed. 1362; Sage v. United States, 1919, 250 U.S. 33, 37, 39 S.Ct. 415, 63 L.Ed. 828; 28 U.S.C. § 2006 and Reviser's note following § 1346, 28 116 F. Supp. 194 The original complaint was dismis......
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Smale & Robinson, Inc. v. United States, Civ. No. 14531.
...26 U.S.C. § 3772(d); Lowe Bros. Co. v. United States, 1938, 304 U.S. 302, 305, 58 S.Ct. 896, 82 L.Ed. 1362; Sage v. United States, 1919, 250 U.S. 33, 37, 39 S.Ct. 415, 63 L.Ed. The evidentiary facts are not in dispute. As shown by admissions in the pleadings and stipulations of the parties,......
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Tenn. Hosp. Ass'n v. Azar, Nos. 17-597/6033
...LLC , 816 F.3d 383, 395 (6th Cir.), cert. denied , ––– U.S. ––––, 137 S.Ct. 199, 196 L.Ed.2d 129 (2016) ; see also Sage v. United States , 250 U.S. 33, 38, 39 S.Ct. 415, 63 L.Ed. 828 (1919) (rejecting an argument that "reads into the words of the statute what is not there"). Defendants, mea......
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Howard v. United States, No. 10061
...77 L.Ed. 1265. The broad language in this case, however, is to be taken with caution in view of the earlier case of Sage v. United States, 250 U.S. 33, 37, 39 S.Ct. 415, 63 L.Ed. 828, where it was held that a judgment against the Collector is not technically one against the United States an......
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Callan v. Westover, Civ. No. 13357.
...28 U.S.C. § 1340. See: Lowe Bros. Co. v. United States, 1938, 304 U.S. 302, 305, 58 S.Ct. 896, 82 L.Ed. 1362; Sage v. United States, 1919, 250 U.S. 33, 37, 39 S.Ct. 415, 63 L.Ed. 828; 28 U.S.C. § 2006 and Reviser's note following § 1346, 28 116 F. Supp. 194 The original complaint was dismis......
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Smale & Robinson, Inc. v. United States, Civ. No. 14531.
...26 U.S.C. § 3772(d); Lowe Bros. Co. v. United States, 1938, 304 U.S. 302, 305, 58 S.Ct. 896, 82 L.Ed. 1362; Sage v. United States, 1919, 250 U.S. 33, 37, 39 S.Ct. 415, 63 L.Ed. The evidentiary facts are not in dispute. As shown by admissions in the pleadings and stipulations of the parties,......
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Tenn. Hosp. Ass'n v. Azar, Nos. 17-597/6033
...LLC , 816 F.3d 383, 395 (6th Cir.), cert. denied , ––– U.S. ––––, 137 S.Ct. 199, 196 L.Ed.2d 129 (2016) ; see also Sage v. United States , 250 U.S. 33, 38, 39 S.Ct. 415, 63 L.Ed. 828 (1919) (rejecting an argument that "reads into the words of the statute what is not there"). Defendants, mea......
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Howard v. United States, No. 10061
...77 L.Ed. 1265. The broad language in this case, however, is to be taken with caution in view of the earlier case of Sage v. United States, 250 U.S. 33, 37, 39 S.Ct. 415, 63 L.Ed. 828, where it was held that a judgment against the Collector is not technically one against the United States an......