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KENTUCKY TRUST COMPANY v. GLENN

No. 12136.

217 F.2d 462 (1954)

KENTUCKY TRUST COMPANY, Executor of the Estate of Martin L. Schmidt, Deceased, Appellant, v. Seldon R. GLENN, Collector of Internal Revenue, Appellee.

United States Court of Appeals Sixth Circuit.

November 22, 1954.

Attorney(s) appearing for the Case

John P. Sandidge, Louisville, Ky., Woodward, Hobson & Fulton, Louisville, Ky., on brief, for appellant.

S. Dee Hanson, Washington, D. C., H. Brian Holland, Ellis N. Slack, L. W. Post, Washington, D. C., J. Leonard Walker, Louisville, Ky., on brief, for appellee.

Before McALLISTER, MILLER, and STEWART, Circuit Judges.

McALLISTER, Circuit Judge.

Appellant sued in the district court for a refund of estate taxes which it had paid as Executor of the Estate of Martin L. Schmidt, Deceased, to the Collector of Internal Revenue, on the ground that the Collector had improperly assessed the tax in question against the estate. The assessment was based upon the claim that certain trusts had been created by Mr. Schmidt in contemplation of death and should, therefore, be included in his estate...

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