HARTFORD-CONNECTICUT TRUST CO. v. EATON

No. 90.

36 F.2d 710 (1929)

HARTFORD-CONNECTICUT TRUST CO. v. EATON, Collector.

Circuit Court of Appeals, Second Circuit.

December 16, 1929.


Attorney(s) appearing for the Case

John Buckley, U. S. Atty., and George H. Cohen, of Hartford, Conn. (C. M. Charest, Gen. Counsel, and T. H. Lewis, Jr., and E. J. Dowd, Sp. Attys., Bureau of Internal Revenue, of counsel), for appellant.

Robinson, Robinson & Cole, of Hartford, Conn. (Francis W. Cole, of Hartford, Conn., of counsel), for appellee.


L. HAND, Circuit Judge.

The case arises upon demurrer to a complaint at law to recover income taxes collected over the plaintiff's protest. The facts as alleged were as follows: Sumner, the testator, domiciled in Connecticut, made a will in which he bequeathed the residue of his estate of over $1,000,000 to the plaintiff as trustee, to pay the income to his wife during her life, remainder to certain charities. This bequest contained the following clause:

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