THIRD NATIONAL BANK AND TRUST CO. v. UNITED STATES

No. 5010.

228 F.2d 772 (1956)

The THIRD NATIONAL BANK AND TRUST COMPANY OF SPRINGFIELD, Executor, Plaintiff, Appellant, v. UNITED STATES of America, Defendant, Appellee.

United States Court of Appeals First Circuit.

Decided January 3, 1956.


Attorney(s) appearing for the Case

David R. Berg, Springfield, Mass., for appellant.

I. Henry Kutz, Washington, D. C., with whom H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack and Carolyn R. Just, Washington, D. C., Anthony Julian, U. S. Atty., and Arthur I. Weinberg, Asst. U. S. Atty., Boston, Mass., were on the brief, for appellee.

Before MAGRUDER, Chief Judge, and WOODBURY and HARTIGAN, Circuit Judges.


WOODBURY, Circuit Judge.

This is an appeal from a judgment entered for the defendant in a suit to recover a deficiency in estate taxes assessed against the plaintiff-executor and paid by it to the Collector of Internal Revenue at Boston, Massachusetts. The general question presented is one we have had occasion to consider several times during the last decade and a half.1 It is whether a remainder to charity subject under certain circumstances...

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