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United States v. Fidelity Trust Co., 222 U.S. 158 (1911)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
United States v. Fidelity Trust Co., 222 U.S. 158 (1911)
United States v. Fidelity Trust Company No. 280 Argued November 15, 1911 Decided December 4, 1911 222 U.S. 158
APPEAL FROM THE COURT OF CLAIMS
Syllabus
A legacy to pay over net income to the legatee in periodical payment during the legatee’s life on which the legatee has received several payments of income is not a contingent beneficial interest, but a vested life estate, and taxes paid on the value of such a legacy under the War Revenue Act of June 13, 1898, c. 448, 30 Stat. 48, 464, cannot be recovered under § 3 of the Act of June 27, 1902, c. 1160, 32 Stat. 406. Vanderbilt v. Eidman, 196 U.S. 480, distinguished.
Congress will be presumed to use familiar legal expressions in their familiar legal sense.
45 Ct.Cl. 362 reversed.
The facts are stated in the opinion.
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Chicago: U.S. Supreme Court, "Syllabus," United States v. Fidelity Trust Co., 222 U.S. 158 (1911) in 222 U.S. 158 Original Sources, accessed November 24, 2024, http://originalsources.com/Document.aspx?DocID=I61Y3YBS7KDX1IS.
MLA: U.S. Supreme Court. "Syllabus." United States v. Fidelity Trust Co., 222 U.S. 158 (1911), in 222 U.S. 158, Original Sources. 24 Nov. 2024. http://originalsources.com/Document.aspx?DocID=I61Y3YBS7KDX1IS.
Harvard: U.S. Supreme Court, 'Syllabus' in United States v. Fidelity Trust Co., 222 U.S. 158 (1911). cited in 1911, 222 U.S. 158. Original Sources, retrieved 24 November 2024, from http://originalsources.com/Document.aspx?DocID=I61Y3YBS7KDX1IS.
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