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