HENRY V. UNITED STATES, 251 U. S. 393 (1920)
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U.S. Supreme Court
Henry v. United States, 251 U.S. 393 (1920)
Henry v. United States
No. 12
Argued January 21, 1920
Decided February 2, 1920
251 U.S. 393
Syllabus
A legacy paid over by the executor to the legatee, or to himself as trustee under the will for an ascertained beneficiary, is vested in possession within the meaning of the tax refunding Act of June 27, 1902, c. 11, § 3, 32 Stat. 406, although the payments are made before expiration of the time for proving claims against the estate.
53 Ct.Clms. 641 affirmed.
THE case is stated in the opinion.