McHARG v. FITZPATRICK

No. 135, Docket 22870.

210 F.2d 792 (1954)

McHARG et al. v. FITZPATRICK.

United States Court of Appeals Second Circuit.

Decided March 3, 1954.


Attorney(s) appearing for the Case

Alonzo W. Watson, Jr., Washington, D. C., H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, A. F. Prescott, Sp. Assts. to Atty. Gen., Simon S. Cohen, U. S. Atty., Hartford, Conn., Edward J. Lonergan, Asst. U. S. Atty., Hartford, Conn., for appellant.

Francis P. Schiaroli, Raymond E. Hackett, Edward F. Snyder, Stamford, Conn., for appellees.

Before L. HAND, FRANK and MEDINA, Circuit Judges.


L. HAND, Circuit Judge.

The plaintiffs, "Successor Trustees" under the will of Henry K. McHarg, deceased, sue the defendant, a former Collector of Internal Revenue for the District of Connecticut, to recover income taxes alleged to have been unlawfully collected. The only question is whether the income should have been computed on the basis of three separate trusts, or of a single trust; and that in turn depends upon Paragraph Thirteenth (a) of McHarg's will, which...

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