OLD COLONY TRUST CO. v. DELANEY

Civil Action No. 4969.

69 F.Supp. 495 (1947)

OLD COLONY TRUST CO. et al. v. DELANEY, Collector of Internal Revenue.

District Court, D. Massachusetts.

January 17, 1947.


Attorney(s) appearing for the Case

Sumner H. Babcock and Bingham, Dana & Gould, all of Boston, Mass., for plaintiff.

George F. Garrity, U. S. Atty., and Thomas P. O'Connor, Asst. U. S. Atty., both of Boston, Mass., Sewall Key, Acting Asst. Atty. Gen., and Andrew D. Sharpe and James T. Garland, Sp. Assts. to Atty. Gen., for defendant.


SWEENEY, District Judge.

In this action the plaintiffs seek to recover estate taxes which they assert were illegally assessed and collected from them. The defendant denies the illegality of the collections, insofar as they relate to a deficiency assessed against the estate, by reason of a transfer allegedly made in contemplation of death.

At the trial, the defendant conceded the validity of the plaintiffs' claim for a refund of the deficiency assessed against...

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