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BRADY v. HAM

No. 164.

38 F.2d 659 (1930)

BRADY et al. v. HAM, Collector of Internal Revenue.

District Court, D. Maine, S. D.

February 27, 1930.

Attorney(s) appearing for the Case

John E. Wilson and William Tudor Gardiner, both of Augusta, Me., for plaintiffs.

P. E. Miller, of Washington, D. C., and F. R. Dyer, U. S. Atty., and Wm. B. Nulty, Asst. U. S. Atty., both of Portland, Me., for defendant.

PETERS, District Judge.

The plaintiffs seek to recover the sum of $5,073.69 which they allege was wrongfully collected as taxes upon the estate of their testatrix who died on February 23, 1925. On May 16, 1911, she established a trust for the benefit of her two daughters. The value of the trust fund at the date of the decedent's death was $100,641.79, which amount was included as a part of the taxable gross estate of the decedent by the Commissioner of Internal Revenue...

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