FIDELITY & COLUMBIA TRUST CO. v. LUCAS

No. 1072.

52 F.2d 298 (1931)

FIDELITY & COLUMBIA TRUST CO. v. LUCAS, Collector of Internal Revenue.

District Court, W. D. Kentucky.

July 11, 1931.


Attorney(s) appearing for the Case

Humphrey, Crawford & Middleton, of Louisville, Ky., for plaintiff.

T. J. Sparks, U. S. Atty., and Frank A. Ropke, Asst. U. S. Atty., both of Louisville, Ky., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Wm. T. Sabine, Jr., Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for defendant.


DAWSON, District Judge.

The plaintiff in this case is seeking a refund of income taxes for the years 1917 to 1926, both inclusive. The material facts are as follows:

L. P. Ewald, a wealthy citizen of Louisville, died testate in 1909. The provisions of his will material to this controversy are the first, second, and fourth clauses thereof, which are as follows:

"First: I bequeath to the Fidelity Trust Company of Louisville, Kentucky, the sum of Three...

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