CLAPP V. MASON, 94 U. S. 589 (1876)

Subscribe to Cases that cite 94 U. S. 589 RSS feed for this section

Link to the Case Preview: http://supreme.justia.com/us/94/589/

Link to the Full Text of Case: http://supreme.justia.com/us/94/589/case.html

U.S. Supreme Court

Clapp v. Mason, 94 U.S. 589 (1876)

Clapp v. Mason

94 U.S. 589

Syllabus

A., who died Dec. 4, 1867, devised his real estate to his widow for her life, with remainder over to B. She died June 17, 1872, when B. entered. Held that an internal revenue tax could not be legally assessed May 15, 1873, on B.'s succession.

The facts are stated in the opinion of the Court.