Eldredge v. Rothensies

DOBIE, Circuit Judge.

This is a civil suit brought to recover $44,901.70, alleged to be an illegal exaction by way of an estate tax, and interest paid by plaintiffs to the defendant. The salient facts may be briefly summarized.

The decedent, Constance Gardner Taylor, in 1930, prior to her divorce from her second husband, and in accordance with a demand by her husband as a condition to her securing an uncontested divorce, created an irrevocable inter vivos trust with respect to certain shares of stock then owned by her. At the time of the transfer, the settlor was 35 years old, and the mother of…