Dugan v. Miles
District Court, D. Maryland
At Law. Action by Hammond J. Dugan and another, executors, against Joshua W. Miles, Collector of Internal Revenue for the District of Maryland. On demurrer to the declaration.
1Opinion of the Court
ROSE, District Judge.
The late Thomas O’Neill bequeathed some taxable legacies to persons other than his widow; but as there is no dispute about the tax on them, they may be ignored in this discussion. All the rest of his large property was left to trustees, during the life of his widow. They were to accumulate the income thereon, were to pay her an annuity of $25,000 during her life, and at her death, after applying $250,000 to such uses as she might by will appoint, they were to turn all the rest of the estate over to three corporations, legacies and devises to every one of which are exempt…
2Cited by1 opinion
- Edwards v. SlocumCourt of Appeals for the Second Circuit · 1923