MICHIGAN TRUST COMPANY v. KAVANAGH

No. 14073.

284 F.2d 502 (1960)

MICHIGAN TRUST COMPANY, Executor of the Estate of R. Wallace Hook, Plaintiff-Appellant, v. Giles KAVANAGH, Collector of Internal Revenue for the District of Michigan, substituted by Thomas G. Kavanagh, Jr., Adm'r., Defendant-Appellee.

United States Court of Appeals Sixth Circuit.

December 14, 1960.


Attorney(s) appearing for the Case

Peter Van Domelen, Grand Rapids, Mich. (Harold S. Sawyer and Warner, Norcross & Judd, Grand Rapids, Mich., on the brief), for appellant.

Joseph Kovner, Tax Division, Dept. of Justice, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, Loring W. Post, Carolyn R. Just, Attys., Dept. of Justice, Washington, D. C., and Wendell A. Miles, U. S. Atty., Grand Rapids, Mich., on the brief), for appellee.

Before SIMONS, Senior Judge, and MARTIN and O'SULLIVAN, Circuit Judges.


SIMONS, Senior Judge.

The appellant is the executor of the estate of R. Wallace Hook, and also Hook's successor as sole trustee of three identical inter vivos trusts, executed one for each of his three sons on April 17, 1931. Hook died on March 8, 1948. On or about June 3, 1949, appellant filed a federal estate tax return for Hook's estate and paid a tax thereon in the sum of $115,770.75.

The Commissioner of Internal Revenue assessed against the estate a deficiency...

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