White v. Hall

BINGHAM, Circuit Judge.

This is an action at law brought by the executors of the will of Charles F. Choate, Jr., against the collector of internal revenue to recover the sum of $502.20 paid to discharge a tax claimed to have been illegally assessed under section 302 (c) of the Revenue Act of 1926, 26 USCA § 1094 (c).

The undisputed facts are that Mr. Choate, on May 7, 1927, gave his daughter Josephine Choate Perkins a wedding present consisting of certain securities, which had, on November 30, 1927, a value of $20,297.50; that at the same time (May 7,1927) he gave his daughter Elizabeth Choate…