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PAINE v. WELCH

No. 183.

33 F.Supp. 341 (1940)

PAINE v. WELCH et al.

District Court, D. Massachusetts.

May 20, 1940.

Attorney(s) appearing for the Case

Richard Wait (of Choate, Hall & Stewart), of Boston, Mass., for plaintiff.

C. Keefe Hurley, Asst. U. S. Atty., of Boston, Mass. (Samuel O. Clark, Jr., Asst. Atty. Gen., Andrew D. Sharpe and Lyle M. Turner, Sp. Assts. to Atty. Gen., and Edmund J. Brandon, U. S. Atty., of Boston, Mass., on the brief), for defendants.

SWEENEY, District Judge.

This is an action to recover gift taxes alleged to have been illegally assessed and collected. A stipulation of facts has been filed by the parties which I adopt as my findings of fact under Rule 52 of the Rules of Civil Procedure, 28 U.S.C.A. following section 723c. From this stipulation it appears that: On January 1, 1930, the plaintiff created an irrevocable trust, naming himself as trustee. The trust instrument provided that the income...

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