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UNITED STATES v. CRUIKSHANK

48 F.2d 352 (1931)

UNITED STATES v. CRUIKSHANK et al.

District Court, S. D. New York.

January 23, 1931.

Attorney(s) appearing for the Case

Robert E. Manley, Acting U. S. Atty., of New York City (G. B. Schoonmaker, of New York City, and C. M. Charest and Percia E. Miller, both of Washington, D. C., of counsel), for plaintiff.

Stewart & Shearer, of New York City (Harry J. Campaign, of New York City, of counsel), for defendants.

PATTERSON, District Judge.

Suit in equity is brought to collect an additional estate tax alleged to be owing to the United States under the Revenue Act of 1918 (40 Stat. 1057). The defendants are William M. Cruikshank and Henry C. Drayton, individually and as executors of the estate of Charlotte Augusta Haig, and United States Trust Company of New York, which is trustee of said estate. Drayton was not served. The facts have been presented by written stipulation.<...

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