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STATE STREET TRUST COMPANY v. UNITED STATES

No. 5379.

263 F.2d 635 (1959)

STATE STREET TRUST COMPANY et al., Executors, Plaintiffs, Appellants, v. UNITED STATES of America, Defendant, Appellee.

United States Court of Appeals First Circuit.

Decided January 23, 1959.

Dissenting Opinion February 25, 1959.

Attorney(s) appearing for the Case

William Minot, Boston, Mass., with whom Thomas W. Tavenner and Peabody, Arnold, Batchelder & Luther, Boston, Mass., were on the brief, for appellants.

Kenneth E. Levin, Atty., Dept. of Justice, Washington, D. C., with whom Andrew F. Oehmann, Acting Asst. Atty. Gen., and Lee A. Jackson and L. W. Post, Attys., Dept. of Justice, Washington, D. C., and Anthony Julian, U. S. Atty., and Andrew A. Caffrey, 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 in a civil action brought under Title 28 U.S.C. § 1346(a) (1) by the executors of the estate of Milton L. Cushing to recover an asserted overpayment of estate taxes resulting primarily from the Commissioner's inclusion in the decedent's gross estate of the value of three inter vivos trusts of which the decedent was in effect the settlor and at the time of his death a co-trustee. After trial...

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