OLD COLONY TRUST CO. v. MALLEY

No. 2107.

19 F.2d 346 (1927)

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

Circuit Court of Appeals, First Circuit.

May 17, 1927.


Attorney(s) appearing for the Case

F. W. Grinnell, of Boston, Mass. (O. W. Taylor, of Boston, Mass., on the brief), for plaintiffs in error.

Marcus Morton, Jr., Asst. U. S. Atty., of Boston, Mass. (Frederick H. Tarr, U. S. Atty., of Gloucester, Mass., on the brief), for defendants in error.

Herbert Noble and Scott Scammell, both of Boston, Mass., amici curiæ.

Before BINGHAM, JOHNSON, and ANDERSON, Circuit Judges.


ANDERSON, Circuit Judge.

The executors under the will of Sidney W. Winslow, who died on June 18, 1917, brought this suit at law to recover a portion ($58,238.12) of an inheritance tax claimed to have been illegally exacted from their estate. The tax was levied under the Act of September 8, 1916, 39 Stat. 777, as amended (by increasing the rates) by Act of March 3, 1917, 39 Stat. 1002 (Comp. St. §§ 6336½b, 6336½bb). Sections 201 and 203, so far...

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