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SPEER v. DUGGAN

5 F.Supp. 722 (1933)

SPEER et al. v. DUGGAN, United States Collector of Internal Revenue (two cases).

District Court, S. D. New York.

December 5, 1933.

Attorney(s) appearing for the Case

Macklin, Brown, Lenahan & Speer, of New York City (Paul Speer, of New York City, of counsel), for plaintiffs.

George Z. Medalie, U. S. Atty., of New York City (Ralph E. Stone, Asst. U. S. Atty., of New York City, of counsel), for defendant.

KNOX, District Judge.

The motions to dismiss the complaints are granted.

The essential facts alleged in the complaints are simple and raise a clear-cut question. The settlor of two trusts conveyed stock of the Magnolia Petroleum Company to trustees in trusts for two beneficiaries, on September 6, 1921. On April 8, 1922, he died. The Treasury Department of the United States, upon the filing of the estate tax return of the settlor, ruled that the conveyance...

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