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DEAN v. WILLCUTS

No. 1774.

32 F.2d 374 (1929)

DEAN v. WILLCUTS, Collector of Internal Revenue.

District Court, D. Minnesota, Third Division.

April 25, 1929.

Attorney(s) appearing for the Case

Yardley & Tiffany, of St. Paul, Minn., for plaintiff.

Lafayette French, Jr., U. S. Atty., of Austin, Minn., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Henry A. Cox and Wm. T. Sabine, Jr., Sp. Attys., Bureau of Internal Revenue, all of Washington, D. C., for defendant.

SANBORN, District Judge.

The plaintiff seeks to recover the sum of $1,604.41 which it is claimed the government erroneously collected as taxes upon the estate of William B. Dean, a resident of St. Paul, Minn., who died December 5, 1922. It appears that on the 13th day of October, 1920, Mr. William B. Dean and Mrs. Caroline N. Caruthers entered into a trust agreement with the Northwestern Trust Company of St. Paul, pursuant to which they transferred to it, in trust...

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