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