United States v. Fitts

Citations

• 197 F. 1007
• 1912 U.S. Dist. LEXIS 1518

Syllabus

<p>1. Limitation or Actions (§ 11*) — Action by United States.</p> <p>A state statute of limitations* is not available for an action by the United States.</p> <p>[Ed. Note. — For other cases, see Limitation of Actions, Cent. Dig. §§, 35-39; Dee. Dig. § 11.*]</p> <p>2. Internal Revenue (§ 28*) — Legacy Taxes — Action to Recover.</p> <p>The legacy tax imposed by War Revenue Act June 33, 1898, c. 448, §§ 29, 30, 30 Stat. 404, 405 (U. S. Comp. St. 1903, pp. 2307,2308), is not a debt of the decedent’s estate, and the United States cannot maintain an action at law to recover tile same against the executor or administrator in his-representative capacity, but the remedy is by an action to enforce payment from the property subject to tbe tax, which may he against the executor or administrator where the estate has not been distributed, and he has actual or constructive possession of the same, or against any other person or persons having such possession.</p> <p>I Ed. Note. — For other eases, see Internal Revenue, Cent. Dig. §§ 76-83 ; Dec. Dig. § 28.*</p> <p>Internal revenue tax on legacies, inheritance and transfers, see note to Ward v. Sage, 108 C. C. A. 417.]</p>