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

Name: Henry v. United States, 251 U.S. 393 (1920) - Syllabus
Author: U.S. Supreme Court

Henry v. United States

No. 12

Argued January 21, 1920
Decided February 2, 1920
251 U.S. 393

APPEAL FROM THE COURT OF CLAIMS

Syllabus

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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Chicago: U.S. Supreme Court, "Syllabus," Henry v. United States, 251 U.S. 393 (1920) in 251 U.S. 393 Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=65J1RPHYQ3UR9GD.

MLA: U.S. Supreme Court. "Syllabus." Henry v. United States, 251 U.S. 393 (1920), in 251 U.S. 393, Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=65J1RPHYQ3UR9GD.

Harvard: U.S. Supreme Court, 'Syllabus' in Henry v. United States, 251 U.S. 393 (1920). cited in 1920, 251 U.S. 393. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=65J1RPHYQ3UR9GD.