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OLD COLONY TRUST COMPANY v. UNITED STATES

Civ. A. 54-696-M.

165 F.Supp. 669 (1958)

OLD COLONY TRUST COMPANY and Richard K. Thorndike, Succeeding Executors of The Will of Lucy S. Rantoul v. UNITED STATES of America.

United States District Court D. Massachusetts.

September 23, 1958.

Attorney(s) appearing for the Case

Philip R. White, Norman Landstrom, H. LeBaron Sampson, Boston, Mass., for plaintiff.

Theodore D. Taubeneck, Lyle M. Turner, James P. Garland, Department of Justice, Washington, D. C. Andrew F. Oehmann, Acting Asst. Atty. Gen., Anthony Julian, U. S. Atty., Andrew A. Caffrey, Asst. U. S. Atty., Boston, Mass., for defendant.

WYZANSKI, District Judge.

This case comes before me on a stipulation covering all the material facts, and raises the single question whether Lucy S. Rantoul at the date of her death on November 7, 1947 had any interest in the so-called 1932 trust that would be taxable under the provisions of § 811(a) of the Internal Revenue Code of 1939, 26 U.S.C.A. § 811(a).

The relevant statute, § 811, provides...

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