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U S Vs. Fitch - Court Judgment

LegalCrystal Citation
CourtUS Supreme Court
Decided On
Case Number163 U.S. 631
AppellantU S
RespondentFitch
Excerpt:
.....631 (1896) 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:
U S v. FITCH - 163 U.S. 631 (1896)
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.


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