OLD COLONY TRUST CO. v. WELCH

No. 6913.

25 F.Supp. 45 (1938)

OLD COLONY TRUST CO. v. WELCH, Former Collector of Internal Revenue.

District Court, D. Massachusetts.

October 18, 1938.


Attorney(s) appearing for the Case

Sumner H. Babcock and Bingham, Dana & Gould, all of Boston, Mass., for plaintiff.

John A. Canavan, U. S. Atty., and C. Keefe Hurley, Asst. U. S. Atty., both of Boston, Mass., for defendant.


FORD, District Judge.

This is an action brought to recover Federal Estate Taxes assessed against the plaintiff as executor of the will of Philip G. Peabody. The right to trial by jury being waived, the case was heard without a jury. The question involved herein is whether bequests to the New England Anti-Vivisection Society and the Freethinkers of America, Inc., were exempt from estate taxes under the provisions of Section 303(a) (3) of the Revenue Act of 1926, 44...

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