Cary v. United States

HAZEL, District Judge.

When this case was before me last October (Cary v. U. S., 15 F.[2d] 602), the sole question presented was whether the legacy received by plaintiff’s intestate from her father had not in fact lapsed, owing to the payment to him of certain matured securities, which he had bequeathed to her, and whether, after his death, the payment of the bequest by his executors to the legatee, his daughter, partly in cash or other securities, in lieu of the securities specified in the will, subjected the legatee to payment of an estate tax within five years of the payment of an estate…