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FIRST TRUST & DEPOSIT CO. v. SHAUGHNESSY

No. 157.

134 F.2d 940 (1943)

FIRST TRUST & DEPOSIT CO. et al. v. SHAUGHNESSY, Collector.

Circuit Court of Appeals, Second Circuit.

April 8, 1943.

Attorney(s) appearing for the Case

Stewart F. Hancock, of Syracuse, N. Y. (Hancock, Dorr, Ryan & Shove and Benjamin E. Shove, all of Syracuse, N. Y., of counsel), for appellants.

Edward First, of Washington, D. C., Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key, Sp. Asst. to the Atty. Gen., and Ralph L. Emmons, U. S. Atty., and B. Fitch Tompkins, Asst. U. S. Atty., both of Syracuse, N. Y., for appellee.

Before L. HAND, AUGUSTUS N. HAND, and FRANK, Circuit Judges.

L. HAND, Circuit Judge.

This appeal is from a judgment dismissing a complaint, entered upon a verdict directed by the judge at the conclusion of the trial. The plaintiffs were the executors of one, Ballard, and the action was against a collector of internal revenue to recover estate taxes erroneously collected. The question was whether Ballard had transferred nine insurance policies on his own life to his wife "in contemplation of death" within the meaning of §...

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