Ward v. Sage
Court of Appeals for the Second Circuit
In Error to the Circuit Court of the United States for the Northern District of New York. ■ Action by William H. Sage and, others, as executors, etc., against John G. Ward, as Collector of Internal Revenue, to recover $69,940.88, paid to him under protest as direct taxes on certain legacies bequeathed by the will of Dean Sage under War Revenue Act 1898, §■§ 29, 30 (Act June 13,1898, c. 448, 30 Stat. 464, 465 [Ur S. Comp.
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In Error to the Circuit Court of the United States for the Northern District of New York. ■ Action by William H. Sage and, others, as executors, etc., against John G. Ward, as Collector of Internal Revenue, to recover $69,940.88, paid to him under protest as direct taxes on certain legacies bequeathed by the will of Dean Sage under War Revenue Act 1898, §■§ 29, 30 (Act June 13,1898, c. 448, 30 Stat. 464, 465 [Ur S. Comp. St. 1901, pp. 2307, 2308]). The tax consisted of five items of $12,788.01 each on the interest of two sons and three daughters in portions of the residuary estate. The cause…
1Opinion of the Court
LACOMBE, Circuit Judge.
The testator left a widow and five children. The will divides the residuary estate into thirds, setting aside one-third for the benefit of the widow for life, to become at her death part of the general residue. The widow was also given a life use of the testator’s residence and contents in which was personal property appraised at $25,000. The remainder interests in this $25,000 of personal property were included with the remainder interests in the widow’s third of the general residue in the taxation of the children’s shares. The two-thirds of residuary estate remaining…
2Cases cited3 opinions
- Vanderbilt v. EidmanSupreme Court of the United States · 1905
- Eidman v. TilghmanCourt of Appeals for the Second Circuit · 1905
- Title Guarantee & Trust Co. v. WardU.S. Circuit Court for the District of Northern New York · 1908
3Cited by6 opinions
- Beer v. MoffattDistrict Court, D. New Jersey · 1912
- Beer v. MoffattCourt of Appeals for the Third Circuit · 1913
- Coolidge v. LongSupreme Court of the United States · 1931
- Coolidge v. LongSupreme Court of the United States · 1931
- Neighborhood Market Association, Inc. v. County of San DiegoDistrict Court, S.D. California · 2021
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