HESSLEIN v. HOEY

No. 464.

91 F.2d 954 (1937)

HESSLEIN v. HOEY.

Circuit Court of Appeals, Second Circuit.

July 26, 1937.


Attorney(s) appearing for the Case

Lamar Hardy, U. S. Atty., of New York City (Irvin C. Rutter, Asst. U. S. Atty., of New York City, of counsel), for appellant.

White & Case, of New York City (Walter S. Orr and Josiah Willard, both of New York City, of counsel), for appellee.

Before MANTON, SWAN, and AUGUSTUS N. HAND, Circuit Judges.


SWAN, Circuit Judge.

This is an action to recover the amount of a gift tax alleged to have been illegally collected from the plaintiff by the defendant, collector of internal revenue for the Second District of New York. A motion to dismiss the complaint as insufficient was denied and, the defendant electing to stand upon his motion, judgment was entered for the plaintiff. The question presented is whether the creation of a trust for donee beneficiaries, in which the...

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