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McCAUGHN v. GIRARD TRUST CO.

No. 3362.

11 F.2d 520 (1926)

McCAUGHN, Collector of Internal Revenue, v. GIRARD TRUST CO.

Circuit Court of Appeals, Third Circuit.

February 23, 1926.

Attorney(s) appearing for the Case

George W. Coles, U. S. Atty., of Philadelphia, Pa., and A. W. Gregg, Solicitor of Internal Revenue, of Washington, D. C. (T. H. Lewis, Jr., Sp. Atty., Internal Revenue, of Washington, D. C., of counsel), for plaintiff in error.

Joseph Carson and Hampton L. Carson, both of Philadelphia, Pa., for defendant in error.

Before BUFFINGTON, WOOLLEY, and DAVIS, Circuit Judges.

BUFFINGTON, Circuit Judge.

In the court below the Girard Trust Company, executor of Annie Bradford, brought suit and recovered judgment against McCaughn, collector of internal revenue, for taxes alleged to have been erroneously assessed and wrongfully collected from her estate under the provisions of the Revenue Act of 1918 (40 Stat. 1057). Thereupon the collector sued out this writ of error, and the case turns on the meaning and effect to be given, as applied to...

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