United States v. Townsend
United States Circuit Court
Motion for judgment upon the following special verdict in a suit brought by the United States to recover a ‘legacj tax: • “ The jury find— “(1) That Robert Y. Massey, late of the city of Philadelphia, died on the eighth day of June, 1863; that he left surviving his widow, Anna K. Massey, and issue, three children, and the issue of a son who died in his life-time.
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Motion for judgment upon the following special verdict in a suit brought by the United States to recover a ‘legacj tax: • “ The jury find— “(1) That Robert Y. Massey, late of the city of Philadelphia, died on the eighth day of June, 1863; that he left surviving his widow, Anna K. Massey, and issue, three children, and the issue of a son who died in his life-time. (2) That by his will, which after his death was duly admitted to probate at Philadelphia, and whereof the defendants are the surviving executors, duly qualified, he gave to his wife the income for her life of all his residuary…
1Opinion of the Court
BittueR, D. J.
Judgment must be entered for the plaintiff on the ease stated. The defendants’ argument is based mainly on the case of Clapp v. Mason, 94 U. S. 589. The question in that case, however, arose under the act of 1864, which has no relation to the question here involved. The defendants’ testator died in 1863, and the claim of the government is, therefore, under the act of 1862. By the third, and one hundred and twelfth sections of this act, the executors of the will, and the property which came to their hands, were charged with the tax from the date of the testator’s death. The…
2Cases cited2 opinions
- Clapp v. MasonSupreme Court of the United States · 1877
- May v. SlackU.S. Circuit Court for the District of Massachusetts · 1872