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LEACH v. NICHOLS

No. 2700.

42 F.2d 918 (1930)

LEACH v. NICHOLS, Former Collector of Internal Revenue.

District Court, D. Massachusetts.

July 24, 1930.

Attorney(s) appearing for the Case

O. W. Taylor, of Boston, Mass., and Everett S. White and Albert R. White, both of Taunton, Mass., for plaintiff.

Wm. T. Sabine, Jr., Sp. Atty., Bureau of Internal Revenue, and William L. Marshall, Sp. Asst. to U. S. Atty., both of Washington, D. C., and Frederick H. Tarr, U. S. Atty., and J. Duke Smith, Sp. Asst. to U. S. Atty., both of Boston, Mass., for defendant.

BREWSTER, District Judge.

This is an action brought to recover estate taxes alleged to have been erroneously exacted by the defendant.

The plaintiff's testator died November 9, 1918. The liability of the estate for an estate tax is to be determined with reference to the provisions of Revenue Acts of 1916 and 1917 (Act of Sept. 8, 1916, § 200 et seq., 39 Stat. 777; Act of Oct. 3, 1917, § 900 et seq., 40 Stat. 324). These statutes impose a tax measured...

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