OLD COLONY TRUST CO. v. MALLEY

No. 2581.

15 F.2d 105 (1926)

OLD COLONY TRUST CO. et al. v. MALLEY, Collector, et al.

District Court, D. Massachusetts.

October 13, 1926.


Attorney(s) appearing for the Case

Gibbs, Guptill & Lowrance and O. Walker Taylor, all of Boston, Mass., for plaintiffs.

Harold P. Williams, U. S. Atty., and Marcus Morton, Jr., both of Boston, Mass., for defendants.


MORTON, District Judge.

This is an action at law to recover back a tax alleged to have been illegally exacted. There is no dispute about the facts; they are settled by stipulation, and are substantially as stated in the declaration.

The tax in question was an inheritance tax, levied under the Act of September 8, 1916, on the estate of Sidney W. Winslow, deceased. This statute (section 201 [Comp. St. § 6336½b]) imposed "a tax * * * equal to the following...

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