Union Trust Co. of San Francisco v. Wardell

This case was argued at the same time and submitted with No. 200, Shwab v. Doyle, just decided, ante, 529. It involves,'as that, case did, the Estate Tax .Act of September 8,1916, 39 Stat. 777, and its different facts illustrate -pnd aid the principle upon which that case was decided.

Plaintiffs in error are executors of the last will and testament of Henriette S. Lachman, deceased. They were also parties to .■& trust deed made by her during her lifetime; They sued defendant in error Wardell, he then being United States Collector of Internal Revenue for the First ‘District of California, to…