UNION TRUST CO. OF PITTSBURGH v. DRISCOLL

No. 8336.

138 F.2d 152 (1943)

UNION TRUST CO. OF PITTSBURGH v. DRISCOLL.

Circuit Court of Appeals, Third Circuit.

Decided September 17, 1943.


Attorney(s) appearing for the Case

Bernard Chertcoff, of Washington, D. C. (Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key, Sp. Asst. to Atty. Gen., and Charles F. Uhl, U. S. Atty., of Pittsburgh, Pa., on the brief), for appellant.

William Wallace Booth, of Pittsburgh, Pa. (W. A. Seifert and Reed, Smith, Shaw & McClay, all of Pittsburgh, Pa., on the brief), for appellee.

Before JONES, DOBIE, and GOODRICH, Circuit Judges.


GOODRICH, Circuit Judge.

This suit is to recover overpayment of estate tax upon the estate of Melissa Stewart McKee Carnahan who died on December 22, 1936. The collector concedes the overpayment but resists recovery on the grounds that there was a failure to include in the gross estate the value of property in a trust created by decedent in her lifetime. From a judgment in the court below in favor of the plaintiff the collector has taken this appeal.

In 1918...

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