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UNITED STATES v. CONTINENTAL NAT. BANK & TRUST CO.

No. 6332.

94 F.2d 81 (1938)

UNITED STATES v. CONTINENTAL NAT. BANK & TRUST CO. et al.

Circuit Court of Appeals, Seventh Circuit.

January 5, 1938.

Attorney(s) appearing for the Case

James W. Morris, Asst. Atty. Gen., Sewall Key and Fred E. Youngman, Sp. Assts. to Atty. Gen., and Michael L. Igoe, U. S. Atty., of Chicago, Ill., for the United States.

Herbert Pope and Benjamin M. Price, both of Chicago, Ill., for appellees.

Before EVANS, SPARKS and MAJOR, Circuit Judges.

SPARKS, Circuit Judge.

This appeal presents the question of the liability of the distributees under the will of James Duggan, deceased, for a tax liability alleged to have been due from him as transferee of the assets of a dissolved corporation. The Government filed suit in equity against the testamentary trustee and beneficiaries under the will of Duggan, deceased. Its bill of complaint was dismissed, and it is from the order of dismissal that this appeal is prosecuted...

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