HARDWICK BANK & TRUST CO. v. ROSE

No. 1674.

13 F.Supp. 688 (1935)

HARDWICK BANK & TRUST CO. v. ROSE, Former Collector of Internal Revenue.

District Court, N. D. Georgia, Atlanta Division.

August 15, 1935.


Attorney(s) appearing for the Case

C. N. Davie, J. F. Kemp, A. O. Randall, and C. W. Hager, all of Atlanta, Ga., for plaintiff.

Lawrence S. Camp, U. S. Atty., and M. Neil Andrews, Asst. U. S. Atty., both of Atlanta, Ga., for defendant.


BARRETT, District Judge.

This was a suit to recover certain moneys paid under protest which the plaintiff claims was not owing. There is no dispute about the figures. The plaintiff claims that Carrie B. Hardwick, the life tenant, was entitled to claim a depreciation. The government denies that she had a legal life estate, but claims that the title was in the executors, who really were trustees, and that therefore the life tenant was not entitled to a deduction.

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