WORCESTER COUNTY TRUST CO. v. UNITED STATES

No. 276.

35 F.Supp. 970 (1940)

WORCESTER COUNTY TRUST CO. v. UNITED STATES.

District Court, D. Massachusetts.

December 10, 1940.


Attorney(s) appearing for the Case

Merrill S. June and Bradley B. Gilman, both of Worcester, Mass., for plaintiff.

Edmund J. Brandon, U. S. Atty., and C. Keefe Hurley, Asst. U. S. Atty., both of Boston, Mass., Samuel O. Clark, Jr., Asst. Atty. Gen., and Andrew D. Sharpe, and James P. Garland, Sp. Assts. to Atty. Gen., for defendant.


McLELLAN, District Judge.

This action is for the recovery of a portion of the federal estate taxes paid by the plaintiff as executor of the will of Erwin E. Aldrich.

The case was heard upon an agreed statement of some of the facts, and upon documentary and oral evidence.

The only real controversy between the parties is whether gifts by the decedent of the total approximate value of $105,000 were made in contemplation of death within the meaning of...

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