US SUPREME COURT DECISIONS
CLAPP V. MASON, 94 U. S. 589 (1876)
Subscribe to Cases that cite 94 U. S. 589U.S. Supreme Court
Clapp v. Mason, 94 U.S. 589 (1876)
Clapp v. Mason
94 U.S. 589
Syllabus
A., who died Dec. 4, 1867, devised his real estate to his widow for her life, with remainder over to B. She died June 17, 1872, when B. entered. Held that an internal revenue tax could not be legally assessed May 15, 1873, on B.'s succession.
The facts are stated in the opinion of the Court.