Case Name: United States v. Fitch
Court: Supreme Court of the United States
Jurisdiction: United States
Decision Date: 1895-10
Citations: 163 U.S. 631
Docket Number: No. 828
Parties: United States v. Fitch.
Judges: Mr. Justice Harlan dissented.
Reporter: United States Reports
Volume: 163
Pages: 631–631

Head Matter:
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.

Opinion:
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.