Terhune v. Welch

SWEENEY, District Judge.

This is an action to recover estate taxes paid in protest of the legality of their assessment and collection. All conditions precedent to the right to maintain this action have been satisfied. The only question in the case is whether the assets of the trust set up by the decedent on May ■6, 1929, were properly includable as part of his estate on the date of his death on February 23, 1936.

Findings of Fact.

A stipulation of facts has been filed by the parties, and I adopt it as findings of fact. From additional evidence submitted at the trial, additional findings are made…