SAFE DEPOSIT & TRUST CO. v. TAIT

Nos. 4487, 4651.

3 F.Supp. 51 (1933)

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

District Court, D. Maryland.

March 27, 1933.


Attorney(s) appearing for the Case

Arthur W. Machen, Jr., of Baltimore, Md., for plaintiff.

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


CHESNUT, District Judge.

The above consolidated cases at law have been tried to the court on the pleadings and testimony, a jury having been waived. Certain questions of law arising on demurrers to the pleadings have been ruled upon. (D. C.) 54 F.2d 383, 387.

The object of the suits is to recover alleged overpayment of federal estate taxes under the Revenue Act of 1921, c. 136, 42 Stat. 227, 277, 278. Three separate items...

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