Supreme Court of the United States November 16, 1925, 11 (Woerishoffer v. United States)

Mr. Justice Brandeis

delivered the- opinion of the Court.

, On January 26, 1916, the executors of Oswald Ottendorfer of New York City brought this suit in the Court of Claims to recover the sum of $543,708.44 voluntarily paid by them on December 10, 1902, for legacy taxes assessed under the Spanish War Revenue Act. June 13, 1898, c. 448, § 29, 30 Stat. 448, 464, as amended.