Case Name: ALEXANDER SMITH COCHRAN ET AL., AS SURVIVING EXECUTORS OF WILLIAM F. COCHRAN, DECEASED, v. THE UNITED STATES
Court: Supreme Court of the United States
Jurisdiction: United States
Decision Date: 1921-01-03
Citations: 56 Ct. Cl. 468
Docket Number: 
Parties: ALEXANDER SMITH COCHRAN ET AL., AS SURVIVING EXECUTORS OF WILLIAM F. COCHRAN, DECEASED, v. THE UNITED STATES.
Judges: 
Reporter: United States Court of Claims Reports
Volume: 56
Pages: 468–469

Head Matter:
ALEXANDER SMITH COCHRAN ET AL., AS SURVIVING EXECUTORS OF WILLIAM F. COCHRAN, DECEASED, v. THE UNITED STATES.
[54 C. Cls., 219 ; 254 U. S., 387.]
Judgment was rendered in favor of the United States in the court below. On appeal the judgment was affirmed, and the Supreme Court decided:
Section 29 'of the war revenue act of June 13, 1898, which taxed legacies and distributive shares at so much per hundred dollars of clear value, was repealed by the act of April 12, 1902. with a proviso saving all taxes imposed by section'29 prior to July 1, 1902, when the repeal became effective. In an action against the United States to recover taxes computed, returned, and voluntarily paid by executors after July 1, 1902, on legacies paid over before that date, held:
1. That a formal assessment prior to July 1, 1902, was not necessary to bring the taxes within the saving clause as taxes “ imposed ” prior to that date.
2. That such assessment was not necessary to ascertain the value of . life interests in trust funds, their value being ascertainable by computation upon mortality tables and rules lawfully adopted by the Commissioner of Internal Revenue. See Simpson v. United States, 252 U. S., 547.
3. That the fact that the estate was not completely settled and that the legatees and trustee might be liable to refund if retained assets proved insufficient to pay all claims, was no ground for recovery of the taxes, in view of the facts that the personal estate greatly exceeded in value the amount of the legacies and the total of claims and expenses during many years after the commencement of administration was comparatively insignificant.
4. One who seeks to recover money voluntarily paid as a tax upon the ground that the tax was illegal must prove its illegality and may not rely on mere assertion and speculation.

Opinion:
Mr. Justice McKeNNA
delivered the opinion of the Supreme Court January 3, 1921.