Noble v. Rogan

J. F. T. O’CONNOR, District Judge.

This is an action to recover gift taxes in the amount of $3,819.69 averred to be illegally and erroneously assessed and collected.

This action was commenced by Purdon Smith Hall, who died during its pendency and on motion duly made, Adaline Jane Noble, Emily Purdon von Romberg Spreckels, and Bank of America National Trust and Savings Association, executor of the estate of Purdon Smith Hall, deceased, were substituted as plaintiffs.

On April 25, 1928, Purdon Smith Hall and her husband, William H. Hall, as settlors, and Purdon Smith Hall and William H. Hall and…