Williams v. United States

BRIGHT, District Judge.

Plaintiff seeks recovery of the amount paid by her under protest in settlement of a deficiency assessment of estate taxes upon the estate of her mother, Mary Qark deBrabant, deceased. The question to be decided is whether or not the corpus of an inter vivos trust, erected by decedent on February 6, 1928, should be included in the gross estate of the decedent under the provisions of § 811(c) of the Internal Revenue Code, 26 U.S.C.A. Int.Rev.Code, § 811(c), Mrs. deBrabant died on December 19, 1939, leaving a last will and testament, under which plaintiff was residuary…