Perry v. Page

LETTS, District Judge.

This is an action at law, with jury trial waived, brought- by the surviving trustees under the will of one Frank B. Hazard, deceased, to recover the sum of $11,123.04, representing taxes paid by the estate for the year 1927.

It is alleged that this tax was erroneously assessed and collected upon income of the estate which, under the terms of the will of the decedent, was to be used exclusively for charitable purposes aud should have been deducted from gross income as not taxable under the provisions of sections 214 and 219 of the Revenue Act of 1926 (26 USCA § 955, and §…