Case ID: us_163/html/0631-01.html
Source: Caselaw Access Project
Author: {"author": "Mr. Justice Brown.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

United States v. Fitch.
    Error to the Supreme Court of the State of New York.
    No. 828.
    Submitted with No. 422.
    
      Mr. Solicitor Generad- for plaintiffs in error.
    
      Mr. Benjamin F. Dos Passos and Mr. Edgar J. Levey for defendant in error.
   Mr. Justice Brown.

In this case George W. Cullum, a resident of the State of New York, died in the city of New York on February 28,1892, leaving á last will and testament, which, on the 30th day of April, 1892, was duly admitted to probate/ By this will the testator bequeathed to the United States government the sum of $175,100, upon which, by order of the Surrogate’s Court, there was assessed an inheritance tax of $8755.

The case does not differ in principle from the one above decided, and the judgment of the court below is, therefore,

Affirmed.

Mr. Justice Harlan dissented.