Court of Appeals for the Second Circuit June 18, 1913, No. 254 (Eidman v. Baldwin)

NOYES, Circuit Judge.

[1] The question in this case, is whether the leasehold interests .came within the phrase “legacies or distributive shares arising from personal property” in the provision of the War Revenue Act already quoted. And as we think that the words “legacies * * * • arising from personal property” meant only that the property passing should be personal, the question .