Irwin v. Gavit
Decision Date | 10 December 1923 |
Docket Number | 70. |
Parties | IRWIN, Collector of Internal Revenue, v. GAVIT. [1] |
Court | U.S. Court of Appeals — Second Circuit |
Oliver D. Burden, U.S. Atty., of Syracuse, N.Y., for plaintiff in error.
Neile F. Towner, of Albany, N.Y., for defendant in error.
Before ROGERS, MANTON, and MAYER, Circuit Judges.
The complaint sets forth in separate causes of action claims for taxes and penalties assessed and paid under the 1913, 1914 and 1915 income tax laws. The total amount is $21,602.16. Judgment was demanded for this amount, with interest and costs. The plaintiff in error demurred on the ground that the complaint failed to state facts sufficient to constitute a cause of action. This demurrer was overruled, and judgment entered as demanded in the complaint.
One Anthony N. Brady died, leaving a will which provided, among other things, as follows:
Under this provision of the will, the defendant in error was entitled to share in the balance of the net rents, income, and profits which was to be divided into two equal parts, one of the said parts to be paid to the defendant in error in equal quarter yearly payments during his life. The plaintiff in error treated the moneys so received during his years 1913, 1914, and 1915 as income under the Income Tax Law, whereas the claim of the defendant in error is that it was a legacy, and hence not taxable. The Act of October 3, 1913 (38 Stat. 114-116), which is applicable, is as follows:
Under the provisions of this will, the defendant in error received a certain portion of the increase of the estate of the testator for a definite period; that is, until the testator's granddaughter, Marcia Ann Gavit, who was the daughter of the defendant in error, attained the age of 21 years, at which time the entire one-sixth part of the trust estate bequeathed under this portion of the will was given to her absolutely. The gift to the defendant in error was further limited by the life of his daughter, for the will provided that, if she died prior to attaining the age of 21, defendant in error was to receive no further sums whatsoever under the will, and the entire trust estate went to the issue of his daughter, if any; otherwise, to the issue of the testator.
A bequest is a conditional or...
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