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GOULD v. JOHNSON

166 A.2d 481 (1960)

Thelma M. GOULD et al. v. Ernest H. JOHNSON.

Supreme Judicial Court of Maine.

November 7, 1960.

Attorney(s) appearing for the Case

Skelton & Taintor, Lewiston, for plaintiffs.

Ralph W. Farris, Augusta, for defendant.

Before WILLIAMSON, C. J., and WEBBER, TAPLEY, SULLIVAN, DUBORD and SIDDALL, JJ.

WEBBER, Justice.

On report. This was a complaint brought pursuant to the provisions of R.S. Chap. 155, Sec. 33 seeking abatement of an inheritance tax. In 1952 Gould & Scammon, Inc., established a profit sharing plan and trust naming the Manufacturers National Bank of Lewiston as trustee and providing for annual contributions by the employer for the benefit of its participating employees. Contributions to the trust were to be made only by the employer corporation...

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