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FIRST TRUST CO. OF ST. PAUL v. KELM

Civ. 2028.

105 F.Supp. 667 (1952)

FIRST TRUST CO. OF ST. PAUL v. KELM, Collector of Internal Revenue.

United States District Court D. Minnesota, Third Division.

June 28, 1952.

Attorney(s) appearing for the Case

Cleon Headley and David W. Raudenbush, St. Paul, Minn. (Morgan, Headley, Raudenbush & Morgan, St. Paul, Minn., of counsel), for plaintiff.

Philip Neville, U. S. Atty., Maurice Wolk, Special Asst. Atty. Gen., for defendant.

DONOVAN, District Judge.

Plaintiff commenced this action to recover a deficiency estate tax pursuant to a claim for refund. The facts are undisputed. In 1919 B. F. Paxton created a trust by the transfer of certain securities to the predecessor of the plaintiff trust company. Under the provisions of the trust instrument, the settlor was to receive the net income of the trust for life and on his death the corpus was to be paid over to his estate. The indenture contained...

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