REAM v. BOWERS


14 F.2d 993 (1926)

REAM v. BOWERS.

District Court, S. D. New York.

September 9, 1926.


Attorney(s) appearing for the Case

Choate, Larocque & Mitchell, of New York City (William H. Hayes and Clarence V. S. Mitchell, both of New York City, of counsel), for plaintiff.

Emory R. Buckner, U. S. Atty., of New York City (Sherwood E. Hall, Asst. U. S. Atty., of New York City, A. W. Gregg, Gen. Counsel, Bureau of Internal Revenue, and Frederick W. Dewart, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for defendant.


HAZEL, District Judge.

The question presented on this motion to dismiss the complaint, which seeks to recover $10,204.08 illegally exacted as income tax and paid by plaintiff under protest, is whether a proviso in the last will and testament of Norman B. Ream, deceased, relating to compensation as executor, is to be construed to exempt the specified payment to plaintiff, as executor, from income tax. The will, after nominating the executors, provides as follows:<...

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