Turner v. Hassett

SWEENEY, District Judge.

This action was brought for the purpose of recovering an alleged overpayment of a federal estate tax.

Findings of Fact.

Edward Lanning died on October 30, 1937, leaving a will of which the trust herein discussed was a part. The pertinent section of the trust provided that the named beneficiaries during their lives were to take the income from the trust. Upon the death of any of the first-named beneficiaries their respective spouses were to receive the income during their lives and upon the death of the primary beneficiaries and their spouses the income of the trust was…