WELCH v. PAINE

No. 3649.

120 F.2d 141 (1941)

WELCH et al. v. PAINE.

Circuit Court of Appeals, First Circuit.

June 3, 1941.


Attorney(s) appearing for the Case

Morton K. Rothschild, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key, J. Louis Monarch, and Lyle M. Turner, Sp. Assts. to Atty. Gen., and Edmund J. Brandon, U. S. Atty., and C. Keefe Hurley, Asst. U. S Atty., both of Boston, Mass., on the brief), for appellants.

Richard Wait, of Boston, Mass. (John Dane, Jr., of Boston, Mass., on the brief), for appellee.

Before MAGRUDER, MAHONEY, and WOODBURY, Circuit Judges.


MAGRUDER, Circuit Judge.

In this suit for the recovery back of certain taxes upon gifts in 1934 and 1935, the District Court gave judgment for the plaintiff-taxpayer, and the defendants appeal. The gift in 1934, and one of the gifts in 1935, were by way of augmenting the funds of a trust created by the taxpayer in 1930. The other 1935 gift here in issue was an additional contribution to the funds of a second trust, created by the taxpayer in 1934. In both trusts the...

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