Court Opinion

ID: 8638820
Source: CourtListenerOpinion
Date Created: 2022-11-24 19:49:44.755288+00
Date Added: 2024-06-11T16:56:01.736262
License: Public Domain

BLATCHFORD, District Judge.
I do not think the decision in Clapp v. Mason, 94 U. S. 589, covers this case. The facts in this case are like those in Mason v. Sargent [Case No. 9,253], and I concur with Judge Shepley in the views announced by him in his decision in that case. The defendant, being executor, is made liable or “subject” to the tax, and was bound to pay it before paying over the legacies, after the legatees became entitled, in February, 1875, to the possession and enjoyment of the legacies. Judgment is ordered for the plaintiffs on the demurrer, with leave to the defendant to answer in twenty days on payment of costs.