U S v. FITCH, 163 U.S. 631 (1896)

Justia Opinion Summary and Annotations
Read more

U.S. Supreme Court

U S v. FITCH, 163 U.S. 631 (1896)

163 U.S. 631

UNITED STATES
v.
FITCH.
No. 828.

May 25, 1896

Sol. Gen. Conrad, for the United States.

B. F. Dos Passos, for defendant in error.

PER CURIAM.

In this case, George W. Cullum, a resident of the state of New York, died in the city of New York, on February 28, 1892, leaving a last will and testament, which, on the 30th day of April, 1892, was duly admitted to probate. By this will, the testator bequeathed to the United States government the sum of $175,100, upon which, by order of the surrogate's court, there was assessed an inheritance tax of $8,755.

The case does not differ in principle from the one above decided (U. S. v. Perkins, 16 Sup. Ct. 1073), and the judgment of the court below is therefore affirmed.

Mr. Justice HARLAN dissents.


U.S. Supreme Court

U S v. FITCH, 163 U.S. 631 (1896)

163 U.S. 631

UNITED STATES
v.
FITCH.
No. 828.

May 25, 1896

Sol. Gen. Conrad, for the United States.

B. F. Dos Passos, for defendant in error.

PER CURIAM.

In this case, George W. Cullum, a resident of the state of New York, died in the city of New York, on February 28, 1892, leaving a last will and testament, which, on the 30th day of April, 1892, was duly admitted to probate. By this will, the testator bequeathed to the United States government the sum of $175,100, upon which, by order of the surrogate's court, there was assessed an inheritance tax of $8,755.

The case does not differ in principle from the one above decided (U. S. v. Perkins, 16 Sup. Ct. 1073), and the judgment of the court below is therefore affirmed.

Mr. Justice HARLAN dissents.

Disclaimer: Official Supreme Court case law is only found in the print version of the United States Reports. Justia case law is provided for general informational purposes only, and may not reflect current legal developments, verdicts or settlements. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or information linked to from this site. Please check official sources.

Justia Annotations is a forum for attorneys to summarize, comment on, and analyze case law published on our site. Justia makes no guarantees or warranties that the annotations are accurate or reflect the current state of law, and no annotation is intended to be, nor should it be construed as, legal advice. Contacting Justia or any attorney through this site, via web form, email, or otherwise, does not create an attorney-client relationship.