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THIRD NATIONAL BANK & TRUST COMPANY v. UNITED STATES

Civ. A. No. 53-981-F.

129 F.Supp. 442 (1955)

The THIRD NATIONAL BANK & TRUST COMPANY OF SPRINGFIELD, Executor-Trustee-Transferee under the last will and testament of Arthur Henry Powers, v. UNITED STATES of America.

United States District Court, D. Massachusetts.

March 14, 1955.

Attorney(s) appearing for the Case

David R. Berg, Springfield, Mass., for plaintiff.

Anthony Julian, U. S. Atty., Arthur I. Weinberg, Asst. U. S. Atty., Boston, Mass., for defendant.

FORD, District Judge.

This is an action by the executor and trustee under the will of Arthur Henry Powers to recover additional taxes assessed against the estate. Decedent, who died January 15, 1946, left the residue of his estate, approximately $30,000, in trust to plaintiff. Income from the trust was to be paid to decedent's sister, Cora G. Powers, during her life. At her death the trust was to terminate and the entire remainder of the trust was then given to the...

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