Woerishoffer v. United States, 269 U.S. 102 (1925)

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Woerishoffer v. United States

No. 11

Argued October 7, 1925
Decided November 16, 1925
269 U.S. 102

APPEAL FROM THE COURT OF CLAIMS

Syllabus

1. Upon the facts recited in the opinion, held,

(a) That certain legacy taxes, assessed under § 29 of the Spanish War Revenue Act, were "imposed" prior to July 1, 1902, within the saving clause of the repealing Act, c. 500, § 7, 32 Stat. 96, although the formal assessment by the Treasury Department was not made before that date. Cochran v. United States, 254 U.S. 387. P. 109.

(b) That interests of residuary legatees in a portion of the estate not distributed prior to July 1, 1902, were not contingent beneficial interests not absolutely vested in possession or enjoyment prior to July 1, 1902, within the meaning of § 3 of the Act of June 27, 1902, c. 1160, 32 Stat. 406. Kahn v. United States, 257 U.S. 244; Simpson v. United States, 252 U.S. 547. P. 109.

2. Where the Court of Claims overruled, without prejudice, a demurrer to the petition and ordered the testimony limited to certain features of the case, objection to the making of the order, or to the findings of fact covering the entire case, should have been made in that court, as a basis for objection in this Court on appeal. P. 109,

58 Ct.Cls. 410 affirmed.

Appeal from a judgment of the Court of Claims dismissing the petition in a suit to recover money voluntarily paid as legacy taxes.