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BLAKESLEE v. SMITH

No. 3966.

26 F.Supp. 28 (1939)

BLAKESLEE et al. v. SMITH, Collector of Internal Revenue.

District Court, D. Connecticut.

January 18, 1939.

Attorney(s) appearing for the Case

William H. Blodgett and Howard E. Hausman, both of Hartford, Conn., and George E. Hall and William B. Hall, both of New Haven, Conn., for plaintiffs.

James W. Morris, Asst. Atty. Gen., Andrew D. Sharpe and James E. Murphy, Sp. Assts. to Atty. Gen., and Louis Y. Gaberman, Asst. U. S. Atty., of Hartford, Conn., for defendant.

THOMAS, District Judge.

This action is for refund of a payment of an additional assessment of estate tax in the amount of $83,355.92 with interest from the date of payment, September 19, 1936. The assessment was made on the ground that a certain portion of a trust created by the decedent was intended to take effect in possession or enjoyment at or after his death. A claim for refund was disallowed on this ground and on the additional ground, put forward for the first...

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