ELDREDGE v. ROTHENSIES

No. 8725.

150 F.2d 23 (1945)

ELDREDGE et al. v. ROTHENSIES, Collector of Internal Revenue.

Circuit Court of Appeals, Third Circuit.

Decided June 12, 1945.


Attorney(s) appearing for the Case

Laurence H. Eldredge, of Philadelphia, Pa. (Norris, Lex, Hart & Eldredge, of Philadelphia, Pa., on the brief), for appellants.

Loring W. Post, of Washington, D. C. (Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key and J. Louis Monarch, Sp. Assts. to Atty. Gen., and Gerald A. Gleeson, U. S. Atty., and Thomas J. Curtin, Asst. U. S. Atty., both of Philadelphia, Pa., on the brief), for appellee.

Before DOBIE, GOODRICH, and McLAUGHLIN, Circuit Judges.


DOBIE, Circuit Judge.

This is a civil suit brought to recover $44,901.70, alleged to be an illegal exaction by way of an estate tax, and interest paid by plaintiffs to the defendant. The salient facts may be briefly summarized.

The decedent, Constance Gardner Taylor, in 1930, prior to her divorce from her second husband, and in accordance with a demand by her husband as a condition to her securing an uncontested divorce, created an irrevocable inter vivos...

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