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SMITH v. UNITED STATES

No. 6432.

16 F.Supp. 397 (1936)

SMITH et al. v. UNITED STATES.

District Court, D. Massachusetts.

August 3, 1936.

Attorney(s) appearing for the Case

Nichols, Boyer & Morton, of Boston, Mass., for petitioners.

Francis J. W. Ford, U. S. Atty., and Arthur L. Murray, Sp. Asst. to U. S. Atty., both of Boston, Mass., and Robert H. Jackson, Asst. Atty. Gen., and Andrew D. Sharpe and Julian G. Gibbs, Sp. Assts. to the Atty. Gen., for the United States.

BREWSTER, District Judge.

This action is brought to recover an estate tax, claimed to have been illegally exacted from the estate of Charles H. Farnsworth, late of Brookline, Mass.

The controversy arises over the act of the Commissioner in including in the gross estate of the decedent the value of personal property transferred by irrevocable deed of trust, and over the refusal of the Commissioner to make certain deductions for claims against the estate and...

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