BEACH v. BUSEY

Civil Action No. 853.

64 F.Supp. 220 (1945)

BEACH v. BUSEY, Collector of Internal Revenue.

District Court, S. D. Ohio, E. D.

August 28, 1945.


Attorney(s) appearing for the Case

Warner M. Pomerene, of Coshocton, Ohio, and Mark A. Loofbourrow, of Cleveland, Ohio, for plaintiff.

Byron B. Harlan, U. S. Atty., of Dayton, Ohio, John M. Bowsher, Asst. U. S. Atty., of Columbus, Ohio, Samuel O. Clark, Jr., Asst. Atty. Gen., and Andrew D. Sharpe and James P. Garland, Sp. Assts. to Atty. Gen., for defendant.


UNDERWOOD, District Judge.

This suit is brought by the administrator of Harry L. Beach, deceased, to recover the sum of $18,655.70 paid by the administrator under an additional assessment of federal estate taxes. The question involved is the taxability of funds involved in two trusts which the Collector found to be taxable and which the plaintiff contends are not taxable. The case was tried to the Court without the intervention of a jury and it is now for determination...

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