1. Home
  2. Browse Decisions
  3. F.2d
  4. 43 F.2d
  5. 43 F.2d 765 (1930)
 

ERSKINE v. WHITE

No. 4272.

43 F.2d 765 (1930)

ERSKINE et al. v. WHITE, Collector of Internal Revenue.

District Court, D. Massachusetts.

October 1, 1930.

Attorney(s) appearing for the Case

Merrill S. June and George Avery White, both of Worcester, Mass., for plaintiff.

Frederick H. Tarr, U. S. Atty., and J. Duke Smith, Sp. Asst. to U. S. Atty., both of Boston, Mass., for defendant.

MORTON, District Judge.

This is an action to recover back certain estate taxes collected from the estate of Abbie S. Day, deceased. The taxes were assessed upon property held in the Abbie S. Day Trust; and the question is whether this trust property was properly regarded as part of Mrs. Day's estate for the purposes of taxation.

The trust in question was a voluntary one established by Mrs. Day in 1908. In connection with it she transferred to the trustee substantial...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases