Case ID: us-ct-cl_61/html/1033-01.html
Source: Caselaw Access Project
Author: {"author": "Mr. Justice BeaNdeis", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

WOERISHOFFER ET AL., EXECUTORS, v. THE UNITED STATES
    November 16, 1925.
    [58 C. Cls. 410; 269 U. S. 102]
    Judgment was rendered in favor of the United States in the court below. On appeal the judgment was affirmed, the Supreme Court deciding:
    1. Upon the facts recited in the opinion, held,
    
    (a) That certain legacy taxes, assessed under section. 29 of the Spanish War revenue act, were “imposed” prior to July 1, 1902, within the saving clause of the repealing act, c. 500, sec. 7, 32 Stat. 96, although the formal assessment by the Treasury Department was not made before that date. Cochran, v. United States, 254 U. S. 387.
    (b) That interests of residuary 'legatees in a portion of the estate not distributed prior to July 1, 1902, were not contingent beneficial interests not absolutely vested in possession or enjoyment prior to July 1, 1902, within the meaning of section 3 of the act of June 27, 1902, e. 1160, 32 Stat. 406. Kahn v. United States, 257 U. S. 244; Simpson v. United States, 252 U. S. 547.
    2. Where the Court of Claims overruled, without prejudice, a demurrer -to the petition, and ordered the testimony limited to certain features of the case, objection to the mating of the order, or to the findings of fact covering the entire case, should have been made in that court, as a basis for objection in this court on appeal.
   Mr. Justice BeaNdeis

delivered the opinion of the Supreme Court