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SMITH v. SHAUGHNESSY

40 F.Supp. 19 (1941)

SMITH v. SHAUGHNESSY, Collector of Internal Revenue.

District Court, N. D. New York.

July 14, 1941.

Attorney(s) appearing for the Case

Mackenzie, Smith & Michell, of Syracuse, N. Y., (Willis H. Michell and Basil B. Aylesworth, both of Syracuse, N. Y., of counsel), for plaintiff.

Ralph L. Emmons, U. S. Atty., of Syracuse, N. Y., (B. Fitch Tompkins, Asst. U. S. Atty., of Syracuse, N. Y., and Julian G. Gibbs, Sp. Asst. to Atty. Gen., of counsel), for defendant.

BRYANT, District Judge.

This is an action for recovery of gift taxes paid during the year 1937.

On February 26, 1937, plaintiff executed a trust indenture to the Syracuse Trust Company as trustee, whereby he established a trust fund consisting of 3000 shares of the 6% convertible preferred stock of the L. C. Smith & Corona Typewriters, Inc., and provided that the income from said trust fund should be paid to his wife for life with remainder, upon her death...

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