Cleveland Trust Co. v. Routzahn

WESTENHAVER, District Judge.

Defendant’s demurrer to plaintiff’s petition raises the question of the liability of the estate of Harriet E. McBride under the Revenue Act of 1918 (40 Stat. 1057), for the transfer or inheritance tax upon certain property transferred or conveyed by her in trust prior to the passage of said act. On September 30, 1911, Harriet E. McBride executed and delivered to the Cleveland Trust Company a certain trust agreement conveying and assigning to the trustee certain real estate, shares of stocks, bonds, and other property, which was to be held, managed, and controlled…