Litchfield v. Goodnow's Administrator - 123 U.S. 549 (1887)

U.S. Supreme Court

Litchfield v. Goodnow's Administrator, 123 U.S. 549 (1887)

Litchfield v. Goodnow's Administrator

Argued November 1, 1887

Decided December 5, 1887

123 U.S. 549

Syllabus

Stryker v. Goodnow, ante, 123 U. S. 527, applied as to the effect of Wolcott v. Des Moines Co., 5 Wall. 681.

The plaintiff in error's intestate was not a party to Homestead Company v. Valley Railroad, nor in privity with those who were parties, and was not bound by the proceedings, and, as estoppels, to be good must be mutual, the Homestead Company and its assignees were not bound.

This was a suit to recover taxes paid under circumstances which are set forth in Stryker v. Goodnow, ante, 123 U. S. 527. The cause was argued with Stryker v. Goodnow. The case is stated in the opinion of the Court.