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HENRY V. UNITED STATES, 251 U. S. 393 (1920)

U.S. Supreme Court

Henry v. United States, 251 U.S. 393 (1920)

Henry v. United States

No. 12

Argued January 21, 1920

Decided February 2, 1920

251 U.S. 393


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. 11, § 3, 32 Stat. 406, although the payments are made before expiration of the time for proving claims against the estate.

53 Ct.Clms. 641 affirmed.

THE case is stated in the opinion.

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