Case Name: CHARLES I. HENRY, EXECUTOR OF ARTHUR T. HENDRICKS, DECEASED, v. THE UNITED STATES
Court: Supreme Court of the United States
Jurisdiction: United States
Decision Date: 1920-02-02
Citations: 55 Ct. Cl. 512
Docket Number: 
Parties: CHARLES I. HENRY, EXECUTOR OF ARTHUR T. HENDRICKS, DECEASED, v. THE UNITED STATES.
Judges: 
Reporter: United States Court of Claims Reports
Volume: 55
Pages: 512–512

Head Matter:
CHARLES I. HENRY, EXECUTOR OF ARTHUR T. HENDRICKS, DECEASED, v. THE UNITED STATES.
[Not reported in C. Cls. R.; 251 U. S., 393.]
Judgment was rendered in favor of the defendants in the court below. On appeal the judgment was affirmed, and the Supreme Court decided:
A legacy paid over by the executor to the legatee, or to himself as trustee under the will for an ascertained beneficiary, is vested in possession, within the meaning of the tax-refunding act of June 27, 1902, c. 1160, sec. 3, 32 Stat., 406, although the payments are made before expiration of the time for proving claims against the estate.

Opinion:
Mr. Justice Holmes
delivered the opinion of the Supreme Court February 2, 1920.