UTERHART, v. UNITED STATES

No. 214.

240 U.S. 598 (1916)

UTERHART, TRUSTEE OF STEIN, v. UNITED STATES.

Supreme Court of United States.

Decided April 3, 1916.


Attorney(s) appearing for the Case

Mr. H.T. Newcomb, with whom Mr. Morris F. Frey was on the brief, for appellant.

Mr. Assistant Attorney General Wallace, with whom Mr. William C. Herron was on the brief, for the United States.


MR. JUSTICE PITNEY delivered the opinion of the court.

This was a suit to recover succession taxes paid by appellants under the act of June 13, 1898 (ch. 448; 30 Stat. 448, 464), on account of interests in personal property passing to the residuary legatees under the will of Conrad Stein, deceased. It was brought under the act of June 27, 1902 (ch. 1160, § 3; 32 Stat. 406), which provides for refunding "so much of said...

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