Tips v. Bass

WEST, District Judge.

Plaintiffs, the children and heirs at law of Mary J. Tips, deceased, sued for refund of $16,443.76 exacted by the defendant, because illegally‘assessed and collected as a tax imposed by 'section 402 (e) of the Act of Congress of November 23, 1921 (Comp. St. § 6336%c), which provided that the value of the gross estate is to be determined by its value at the time of the death of decedent: “402' (c) To the extent of any interest therein of which the decedent has at any time made a transfer, or with respect to which he has at any time created a trust, [a] in contemplation of…