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SAFE DEPOSIT & TRUST CO. v. TAIT

No. 5060.

7 F.Supp. 40 (1934)

SAFE DEPOSIT & TRUST CO. OF BALTIMORE v. TAIT, Collector of Internal Revenue.

District Court, D. Maryland.

May 2, 1934.

Attorney(s) appearing for the Case

Armstrong, Machen & Allen, Arthur W. Machen, Jr., and H. Vernon Eney, all of Baltimore, Md., for plaintiff.

Cornelius Mundy and Wilfred T. McQuaid, Asst. U. S. Attys., both of Baltimore, Md., and Franklin F. Korell, Sp. Atty. for Bureau of Internal Revenue, of Washington, D. C., for defendant.

CHESNUT, District Judge.

This is a suit to recover an alleged overpayment of federal estate tax, under Revenue Act of February 26, 1926, c. 27, § 302, 44 Stat. 70 (26 USC § 1094 [26 USCA § 1094]). The plaintiff is the executor of Horace Abbott Cate, a member of a well-known family in Baltimore, who died June 11, 1926, survived by his wife, Edna Johnson Cate, but leaving no children or descendants and without ever having had issue. He executed a deed...

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