DIMOCK, District Judge.
This is an action to recover estate taxes previously paid. There are before me motions by both parties for summary judgment.
The decedent, Lester Field, executed a trust indenture on June 8, 1922. He died on November 16, 1937. He received the income from the trust during his lifetime. After his death his widow received the sum of $150,000 under the terms of the trust. It is conceded that, under section 302(c) of the Revenue Act of 1926...
Let's get started

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.