THEOPOLD v. UNITED STATES

No. 4263.

164 F.2d 404 (1947)

THEOPOLD v. UNITED STATES.

Circuit Court of Appeals, First Circuit.

December 2, 1947.


Attorney(s) appearing for the Case

R. Gaynor Wellings, of Boston, Mass. (Tyler & Reynolds, of Boston, Mass., on the brief), for appellant.

Newton K. Fox, Sp. Asst. to the Atty. Gen. (Theron L. Caudle, Asst. Atty. Gen., Helen R. Carloss, Robert N. Anderson and James P. Gartland, Sp. Assts. to the Atty. Gen., and William T. McCarthy, U. S. Atty., and George F. Garrity, Asst. U.S. Atty., both of Boston, Mass., on the brief), for appellee.

Before MAGRUDER, MAHONEY and WOODBURY, Circuit Judges.


WOODBURY, Circuit Judge.

This is an appeal from a judgment entered for the defendant in an action brought in the District Court of the United States for the District of Massachusetts to recover estate taxes, plus interest paid thereon, alleged to have been erroneously and illegally assessed against and collected from the present plaintiff's predecessor-executor. The sole question presented is whether a reservation in a certain indenture of trust executed by the plaintiff...

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