Coleman v. United States

This is a suit to recover $6,721.71 paid for a tax upon the distributive shares of the children of Walter H. Coleman in his personal property. The tax was demanded and paid Under the Act of June 13, 1898, c. 448, § 29, 30 Stat. 448, 464, 465. The later Act of June 27, 1902, c. 1160, § 3, 32 Stat. 406, directed the refunding of so much of such taxes “as may have been collected on contingent beneficial interests which shall not have been vested prior to July first,” 1902, and forbade a tax to be imposéd upon such an interest. On July 1,' 1902, Coleman was dead but his debts had not been paid,…