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NICHOLS v. BRADLEY

No. 2216.

27 F.2d 47 (1928)

NICHOLS, Late Collector of Internal Revenue, v. BRADLEY.

Circuit Court of Appeals, First Circuit.

June 13, 1928.

Attorney(s) appearing for the Case

Thomas H. Lewis, Jr., Sp. Atty., Bureau of Internal Revenue, of Washington, D. C. (Frederick H. Tarr, U. S. Atty., and J. M. Leinenkugel, Sp. Asst. U. S. Atty., both of Boston, Mass., and C. M. Charest, of Washington, D. C., on the brief), for plaintiff in error.

Robert B. Stone, of Boston, Mass. (Stone & Jones, of Boston, Mass., on the brief), for defendant in error.

Before BINGHAM and JOHNSON, Circuit Judges, and LOWELL, District Judge.

BINGHAM, Circuit Judge.

This is an action to recover back an additional estate tax claimed to have been illegally exacted by the collector from the estate of Leslie N. Bradley, deceased, and paid under protest.

February 25, 1919, Mrs. Bradley and her husband conveyed certain stocks and bonds to trustees. The property which Mrs. Bradley owned and contributed was valued at $730,000. Mr. Bradley contributed property of the value of $1,256,000. Property standing...

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