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OLD COLONY TRUST CO. v. UNITED STATES

No. 5958.

15 F.Supp. 417 (1936)

OLD COLONY TRUST CO. et al. v. UNITED STATES.

District Court, D. Massachusetts.

June 16, 1936.

Attorney(s) appearing for the Case

William H. Gulliver, Jr., John T. Noonan, and Phillips Ketchum (of Herrick, Smith, Donald & Farley), all of Boston, Mass., for plaintiff.

Francis J. W. Ford, U. S. Atty., of Boston, Mass., for the United States.

SWEENEY, District Judge.

This is an action at law, commenced May 25, 1934, to recover estate taxes and interest alleged to have been illegally assessed and collected by the respondent.

The facts are as follow: The Old Colony Trust Company and Cornelius A. Wood, petitioners, qualified as executors under the will of William M. Wood on March 8, 1926. Their testate died on February 2, 1926. On or about July 28, 1927...

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