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UNITED STATES TRUST CO. OF NEW YORK v. UNITED STATES

No. 42875.

23 F.Supp. 476 (1938)

UNITED STATES TRUST CO. OF NEW YORK v. UNITED STATES.

Court of Claims.

May 31, 1938.

Attorney(s) appearing for the Case

Lyon & Lyon, of Washington, D. C., for plaintiff.

Joseph H. Sheppard, of Washington, D. C., and James W. Morris, Asst. Atty. Gen. (Robert N. Anderson and Fred K. Dyar, on the brief), for the United States.

Before BOOTH, Chief Justice, and GREEN, LITTLETON, WILLIAMS, and WHALEY, Judges.

BOOTH, Chief Justice.

The first issue discussed in the briefs of counsel in this tax case is: Was the transfer, evidenced by the deed of trust executed by plaintiff's decedent on December 27, 1916, made in contemplation of death? Revenue Act 1916, § 202(b), 39 Stat. 777. If it was, the plaintiff concedes inability to recover the taxes paid. The solution of this issue depends upon the facts. United States v. Wells, 283 U.S. 102...

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