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NATIONAL BANK OF COMMERCE OF PORTLAND v. CLAUSON

Civ. A. No. 500.

127 F.Supp. 386 (1955)

NATIONAL BANK OF COMMERCE OF PORTLAND, Executor of the Will of Isabelle C. Harmon, Plaintiff, v. Clinton A. CLAUSON, Defendant.

United States District Court, D. Maine, S. D.

January 7, 1955.

Attorney(s) appearing for the Case

Leonard A. Pierce, Jotham D. Pierce, Portland, Me., for plaintiff.

Andrew D. Sharpe and Frank J. Ready, Sp. Assts. to Atty. Gen., Alton A. Lessard, U. S. Atty., Edward J. Harrigan, Asst. U. S. Atty., Portland, Me., for defendant.

CLIFFORD, District Judge.

This is an action brought against the Collector of Internal Revenue by the National Bank of Commerce of Portland, Maine, in its capacity as executor of the will of Isabelle C. Harmon for $6,229.10, plus interest thereon, on the ground that the value of one-third of the corpus of a certain inter vivos trust established in 1926 was erroneously included as a part of the decedent's gross estate under Section 811(d) of the Internal Revenue...

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