UNITED STATES v. FIDELITY TRUST CO.

No. 280.

222 U.S. 158 (1911)

UNITED STATES v. FIDELITY TRUST COMPANY.

Supreme Court of United States.

Decided December 4, 1911.


Attorney(s) appearing for the Case

Mr. Assistant Attorney General Harr, with whom The Solicitor General was on the brief, for the United States.

Mr. Paul Fuller, with whom Mr. Barry Mohun was on the brief, for appellees.

Mr. A.R. Serven, Mr. H.T. Newcomb, Mr. Morris F. Frey and Mr. R.W. Joyce also filed a brief for appellees.

Mr. George P. Montague, by leave of court, filed a brief as amicus curiae.

The Attorney General, with whom Mr. Barton Corneau was on the brief, in opposition to motion to dismiss or affirm.


Mr. JUSTICE HOLMES delivered the opinion of the court.

This is a suit to recover a portion of a succession tax paid under the act of June 13, 1898, c. 448, 30 Stat. 448, 464; the action being based on the act of June 27, 1902, c. 1160, § 3, 32 Stat. 406, which provides for refunding "so much of said tax as may have been collected on contingent beneficial interests which shall not have become vested prior to July first...

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