McCoach v. Pratt,
236 U.S. 562 (1915)

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U.S. Supreme Court

McCoach v. Pratt, 236 U.S. 562 (1915)

McCoach v. Pratt

No. 149

Argued January 25, 1915

Decided March 1, 1915

236 U.S. 562


Where testator died before July 1, 1902, but creditors had the right, under the local law, as in Pennsylvania, to file claims within a year, and legatees cannot demand payment out of the personal estate until after ascertainment that there is a residue available for payment of legacies, the interests of the legatees were not absolutely vested in possession or enjoyment prior to July 1, 1902, and the tax paid on such legacies under the War Revenue Act of 1898 should, pursuant to § 3 of the Act of June 27, 1902, be refunded. United States v. Jones, ante, p. 236 U. S. 106, followed, and Hertz v. Woodman, 218 U. S. 205, distinguished.

201 F. 1021 affirmed.

The facts, which involve the construction of the War Revenue Act of 1898 and the refunding act of June 27, 1902, are stated in the opinion.

Page 236 U. S. 565

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