STUART v. HASSETT

Civil Action No. 993.

41 F.Supp. 905 (1941)

STUART et al. v. HASSETT, Collector of Internal Revenue.

District Court, D. Massachusetts.

November 19, 1941.


Attorney(s) appearing for the Case

Charles M. Rogerson, of Boston, Mass., for plaintiffs.

Edmund J. Brandon, U. S. Atty., and George F. Garrity, Asst. U. S. Atty., both of Boston, Mass., Samuel O. Clark, Jr., Asst. Atty. Gen., and Andrew D. Sharpe and James P. Garland, Sp. Assts. to Atty. Gen., for defendant.


FORD, District Judge.

This is an action by executors under the will of John R. Stuart to recover estate taxes alleged to have been illegally collected by the defendant.

Findings of Fact.

The property in the gross estate after the executors' election that it be valued in accordance with subdivision (j) of Section 302 of the Revenue Act of 1935 was valued by adding to the value of the property, on the date...

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