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McCOACH v. PRATT

No. 149.

236 U.S. 562 (1915)

McCOACH, COLLECTOR OF INTERNAL REVENUE, v. PRATT, EXECUTOR OF DREER.

Supreme Court of United States.

Decided March 1, 1915.

Attorney(s) appearing for the Case

Mr. Assistant Attorney General Wallace, with whom The Solicitor General was on the brief, for petitioner:

Mr. Walter C. Noyes, with whom Mr. E. Hunn and Mr. H.T. Newcomb were on the brief, for respondents.

MR. JUSTICE VAN DEVANTER delivered the opinion of the court.

Whether a succession tax collected under §§ 29 and 30 of the act of June 13, 1898, c. 448, 30 Stat. 448, 464, shall be refunded is the matter here in controversy. The facts bearing upon its solution are these: Ferdinand J. Dreer, a resident of Philadelphia, Pennsylvania, died May 24, 1902, leaving a will directing that certain legacies be paid out of his...

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