MICHIGAN TRUST CO. v. UNITED STATES

No. 3796.

21 F.Supp. 482 (1937)

MICHIGAN TRUST CO. et al. v. UNITED STATES.

District Court, W. D. Michigan, S. D.

November 15, 1937.


Attorney(s) appearing for the Case

Butterfield, Keeney & Amberg, of Grand Rapids, Mich., for plaintiff.

Shelby B. Schurtz, Asst. U. S. Atty., of Grand Rapids, Mich., for the United States.


RAYMOND, District Judge.

By this suit the executors of the will of William H. Gilbert, deceased, seek to recover the sum of $5,589.39 alleged to have been illegally exacted on September 22, 1936, by the Commissioner of Internal Revenue for federal estate taxes. The sole issue is whether the one-tenth portion of decedent's residuary estate bequeathed by paragraph 7 (a) of his will is assessable under the provisions of section 303 (a) (3) of the Federal Revenue Act...

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