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CHASE NAT. BANK OF CITY OF NEW YORK v. HIGGINS

38 F.Supp. 858 (1941)

CHASE NAT. BANK OF CITY OF NEW YORK et al. v. HIGGINS, Collector of Internal Revenue.

District Court, S. D. New York.

May 15, 1941.

Attorney(s) appearing for the Case

McCloy & Bravman, of New York City, for plaintiffs.

John T. Cahill, U. S. Atty., of New York City (David W. Wainhouse, Asst. U. S. Atty., of New York City, of counsel), for defendant.

GALSTON, District Judge.

This suit is brought to recover federal estate taxes paid under protest by the plaintiffs on September 4, 1936, to the Collector of Internal Revenue as a deficiency of $7,736.53.

The facts are stipulated. The decedent, Edith C. Scovill, died on April 2, 1935, and the controversy arises out of the construction of a trust agreement dated September 19, 1927, which she executed as donor, in its relation to Sec. 302(c) of the Revenue Act...

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