SAFE DEPOSIT & TRUST CO. OF BALTIMORE v. TAIT

No. 4487.

54 F.2d 383 (1931)

SAFE DEPOSIT & TRUST CO. OF BALTIMORE v. TAIT, Internal Revenue Collector.

District Court, D. Maryland.

December 12, 1931.


Attorney(s) appearing for the Case

Alexander Armstrong and Arthur Machen, Jr., both of Baltimore, Md., for plaintiff.

Simon E. Sobeloff, U. S. Atty., and Chas. G. Page, Asst. U. S. Atty., both of Baltimore, Md., for defendant.


CHESNUT, District Judge.

The plaintiff sues to recover an alleged overpayment of federal estate taxes on the estate of the late Thomas H. Bowles, who died July 24, 1923. In December, 1920, more than two years before his death, Thomas H. Bowles transferred certain preferred and common shares of stock of the Marine Securities Company to his wife, Louise C. Bowles, absolutely. In the executor's return, the fact of this transfer was disclosed and the contention submitted...

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