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    U S v. FITCH, 163 U.S. 631 (1896)

    U.S. Supreme Court

    U S v. FITCH, 163 U.S. 631 (1896)

    163 U.S. 631

    No. 828.

    May 25, 1896

    Sol. Gen. Conrad, for the United States.

    B. F. Dos Passos, for defendant in error.


    In this case, George W. Cullum, a resident of the state of New York, died in the city of New York, on February 28, 1892, leaving a last will and testament, which, on the 30th day of April, 1892, was duly admitted to probate. By this will, the testator bequeathed to the United States government the sum of $175,100, upon which, by order of the surrogate's court, there was assessed an inheritance tax of $8,755.

    The case does not differ in principle from the one above decided (U. S. v. Perkins, 16 Sup. Ct. 1073), and the judgment of the court below is therefore affirmed.

    Mr. Justice HARLAN dissents.

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