United States v. Fidelity Trust Co.

This is a suit to recover a portion of a succession tax paid under the act of June 13, 1898, c. 448, 30.Stat. 448, 464; the action being based, on the act of June 27, 1902, c. 1160, § 3, 32 Stat. 406, which provides for refunding "so much of said tax as may have been collected on contingent beneficial interests which shall not have become vested prior to July first, nineteen hundred and.two.” . The petitioner, appellee, was residuary legatee under a will,- in trust to hold the,fund 'either as at present invested or in such securities as to my said trustee may be deemed safe,’ and to pay over…