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McLAIN v. JARECKI

No. 50 C 450.

126 F.Supp. 621 (1955)

Harold O. McLAIN, Executor of the Last Will and Testament of Albert O. McLain, deceased, Plaintiff, v. John T. JARECKI, Individually and as Collector of Internal Revenue for the First Collection District of Illinois, Defendant.

United States District Court, N. D. Illinois, E. D.

January 7, 1955.

Attorney(s) appearing for the Case

Hopkins, Sutter, Halls, DeWolfe & Owen, Chicago, Ill., for plaintiff.

Robert Tieken, U.S. Atty. for Northern District of Illinois, Chicago, Ill., for defendant.

CAMPBELL, District Judge.

This is a suit to recover federal estate taxes which the plaintiff alleges were erroneously assessed and collected. The taxes were levied upon the corpus of a trust created, at least nominally, by the decedent's wife, Minnie A. McLain. The sole question of law presented is whether that trust, and a substantially similar trust created at the same time by the decedent, are "reciprocal" or "crossed" trusts within the doctrine first announced...

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