BREWSTER v. GAGE


25 F.2d 915 (1927)

BREWSTER v. GAGE, Collector of Internal Revenue.

District Court, W. D. New York.

December 27, 1927.


Attorney(s) appearing for the Case

Castle & Fitch, of Rochester, N. Y., for plaintiff.

Richard H. Templeton, U. S. Atty., of Buffalo, N. Y., C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and J. D. Smith, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for defendant.


HAZEL, District Judge.

This is an action at law to recover illegally assessed taxes amounting to $2,401.90, with interest from February, 1926. The agreed facts show that plaintiff was one of five residuary legatees of his father, who died on May 20, 1918. After probate of the will, the surrogate, on April 19, 1920, ordered distribution to the legatees of certain securities held by the estate, but new certificates of stocks were not delivered until June 29, 1920, because...

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