United States Trust Co. of New York v. United States

BOOTH, Chief Justice.

The first issue discussed in the briefs of counsel- in this tax case is; Was the” transfer, evidenced by the deed of trust executed by plaintiff’s decedent on December 27, 1916, made in contemplation of death? Revenue Act 1916, § 202(b), 39 Stat. 777. If it was, the plaintiff concedes inability to recover the taxes paid. The solution of this issue depends upon the facts. United States v. Wells, 283 U.S. 102, 51 S.Ct. 446, 75 L.Ed. 867.

The plaintiff contends for a judgment in the sum of $183,143.32, and the right to re cover the same is based upon a timely claim for refund…