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Sherman v. United States, 178 U.S. 150 (1900)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
Sherman v. United States, 178 U.S. 150 (1900)
Sherman v. United States No. 459 Argued December 5-7, 1899 Decided May 14, 1900 178 U.S. 150
ERROR TO THE CIRCUIT COURT OF THE UNITED STATES
FOR THE NORTHERN DISTRICT OF NEW YORK
Syllabus
Knowlton v. Moore, ante,41, and Murdock v. Ward, ante,139, followed.
In the Circuit Court of the United States for the Northern District of New York, on November 20, 1899, George D. Sherman filed a complaint against the United States seeking to recover from said defendant the sum of $8,969.02, which he claimed had been unjustly exacted by John G. Ward, Collector of Internal Revenue for the Fourteenth District of New York, from George T. Murdock, executor of the last will of Mrs. Jane H. Sherman, the mother of complainant, as a duty or tax imposed by virtue of the provision of the Act of June 13, 1898; that said sum of $8,969.02 was deducted by the said executor from the income due and payable under the provisions of said will to the complainant; that the income, of which the complainant was entitled to receive an annual portion during his life, was composed in part of United States bonds which the complainant avers to be, by virtue of the acts of Congress under which they were issued, nontaxable and nonassessable for the purposes of taxation.
The United States, appearing by Charles H. Brown, United States Attorney for the Northern District of New York, demurred to the complaint upon the ground that the same did not state facts sufficient to constitute a cause of action. On hearing, the circuit court sustained the demurrer and ordered that the complaint be dismissed. A writ of error was allowed to this judgment, and the cause was brought to this Court.
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Chicago: U.S. Supreme Court, "Syllabus," Sherman v. United States, 178 U.S. 150 (1900) in 178 U.S. 150 178 U.S. 151. Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=F77PMA9C1JUL9TX.
MLA: U.S. Supreme Court. "Syllabus." Sherman v. United States, 178 U.S. 150 (1900), in 178 U.S. 150, page 178 U.S. 151. Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=F77PMA9C1JUL9TX.
Harvard: U.S. Supreme Court, 'Syllabus' in Sherman v. United States, 178 U.S. 150 (1900). cited in 1900, 178 U.S. 150, pp.178 U.S. 151. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=F77PMA9C1JUL9TX.
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