AMERICAN TRUST COMPANY v. UNITED STATES

No. 37137.

175 F.Supp. 185 (1959)

AMERICAN TRUST COMPANY, a California banking corporation, as Executor of the Last Will and Testament of Augusta W. Lachmund, deceased, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court N. D. California, S. D.

August 18, 1959.


Attorney(s) appearing for the Case

Henry C. Clausen, San Francisco, Cal., for plaintiff.

Lynn J. Gillard, U. S. Atty., Marvin D. Morgenstein, Asst. U. S. Atty., San Francisco, Cal., for defendant.


HARRIS, District Judge.

Plaintiff, the estate representative of Augusta Lachmund, seeks to recover the tax assessed on a sum in excess of $100,000, representing a transfer by decedent in trust for her husband, November 6, 1952, some sixteen months prior to her allegedly unexpected death in 1954. Remainder beneficiaries under the trust were decedent's daughter and grandchildren.

The sole question before the Court is whether the transfer, made within three years...

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