Young Men's Christian Assn. of Columbus v. Davis
Supreme Court of the United States
CERTIORARI TO THE SUPREME COURT OP THE STATE OP OHIO. Certiorari to a judgment of the Supreme Court of Ohio which affirmed a judgment directing an executor to deduct a federal estate tax from the residuary estate, given by the will to the present petitioners, and not from the specific devises and bequests to the respondents.
1Opinion of the CourtChief Justice Tapt
Mary J. Sessions, a citizen and resident of Columbus, Ohio, died on April 1, 1919, leaving a will executed Sep tember 17, 1914, and disposing of a considerable estate. The executor paid a tax of $31,000 to the United States as the so-called “Estate Tax” under the Revenue Act of 1918, enacted February 24,1919, c. 18,40 Stat. 1057, 1096.
The question in the case is what effect this payment shall have in the distribution of the estate among the legatees and beneficiaries under the will. After providing that her just debts and funeral expenses be paid and making a number of specific legacies and…
2Cases cited1 opinion
- Knowlton v. MooreSupreme Court of the United States · 1900
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