Halstead v. Pratt

OPINION OF THE COURT BY

FREAR, C.J. (Galbraith, J., dissenting.)

This is a submission on agreed facts. Robert Halstead died June 14, 1900. On June 1, 1901, his son, the plaintiff, received $20,691.17 as his distributive share of the estate. The administrator had previously (May 23, 1901) paid the federal succession tax of $155.10 on this share under Section 29 of the Act of June 13, 1898, 30 Sts. at L. 464. This share was not taxable under the territorial succession tax law, Civ. L. Sec. 910. The question is whether or not it is taxable as part of the plaintiffs *39income for the year ending June…