United States Supreme Court Cases & Opinions

U.S. Supreme Court

Wright v. Blakeslee, 101 U.S. 174 (1879)

Wright v. Blakeslee

101 U.S. 174

Syllabus

A, who died in October, 1846, devised his real estate to his daughter for life, with remainder in fee to her son B., should he survive her. She died in September, 1865. B. was duly notified to make the return required by sec. 14 of the Internal Revenue Act of June 30, 1864, 13 Stat. 226, and on his refusal to do so was summoned in June, 1867, to appear before the assessor of the proper district. He appeared, and claimed "that the estate was not liable to assessment for a succession tax." Thereupon the assessor assessed a tax of one percent upon the full value of the property, and added thereto a penalty of fifty percent and costs, all of which B., July 20, 1867, paid under protest to the collector. The Commissioner of Internal Revenue, to whom B. appealed, rendered a decision adverse to his claim, July 3, 1873. B. brought this action, June 24, 1875, against the collector to recover the amount so paid.

Held:

1. That the action was not barred by the statute of limitations.

2. That the tax was properly assessed and the penalty erroneously imposed.

The facts are stated in the opinion of the Court.