
    KING et al. v. EIDMAN.
    (Circuit Court, S. D. New York.
    October 28, 1903.)
    1. Intebnal Revenue — Degaoy Tax — Consanguinity.
    A legacy to a son-in-law of tlie testator is subject to tax under the fifth clause of section 20 of the war revenue act of June 13, 1898, c. -148, 30 Slat. 464 [U. 8. Comp. St. 1901, p. 2308], as one to a stranger in blood.
    
    Action to Recover Degacy Tax Paid.
    Chas. Duane Baker, Asst. II. S. Atty., for the demurrer.
    J. G. K. & F. D. Dee, opposed.
   WADDACK, Circuit Judge.

Unless a son-in-law is a blood relation of his father-in-law, the legacy tax iti controversy was correctly assessed. The complaint does not allege that there was any degree of lineal or collateral consanguinity between the testator and his son-in-law. The question seems too plain for serious discussion.

Demurrer sustained, with costs.  