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McCoach v. Pratt, 236 U.S. 562 (1915)
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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.
McCoach v. Pratt, 236 U.S. 562 (1915)
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McCoach v. Pratt No. 149 Argued January 25, 1915 Decided March 1, 1915 236 U.S. 562
CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE THIRD CIRCUIT
Syllabus
Where testator died before July 1, 1902, but creditors had the right, under the local law, as in Pennsylvania, to file claims within a year, and legatees cannot demand payment out of the personal estate until after ascertainment that there is a residue available for payment of legacies, the interests of the legatees were not absolutely vested in possession or enjoyment prior to July 1, 1902, and the tax paid on such legacies under the War Revenue Act of 1898 should, pursuant to § 3 of the Act of June 27, 1902, be refunded. United States v. Jones, ante, p. 106, followed, and Hertz v. Woodman, 218 U.S. 205, distinguished.
201 F. 1021 affirmed.
The facts, which involve the construction of the War Revenue Act of 1898 and the refunding act of June 27, 1902, are stated in the opinion.
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Chicago: U.S. Supreme Court, "Syllabus," McCoach v. Pratt, 236 U.S. 562 (1915) in 236 U.S. 562 236 U.S. 565. Original Sources, accessed November 24, 2024, http://originalsources.com/Document.aspx?DocID=IIK28TD5HLWZ4W5.
MLA: U.S. Supreme Court. "Syllabus." McCoach v. Pratt, 236 U.S. 562 (1915), in 236 U.S. 562, page 236 U.S. 565. Original Sources. 24 Nov. 2024. http://originalsources.com/Document.aspx?DocID=IIK28TD5HLWZ4W5.
Harvard: U.S. Supreme Court, 'Syllabus' in McCoach v. Pratt, 236 U.S. 562 (1915). cited in 1915, 236 U.S. 562, pp.236 U.S. 565. Original Sources, retrieved 24 November 2024, from http://originalsources.com/Document.aspx?DocID=IIK28TD5HLWZ4W5.
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