Boston Safe Deposit & Trust Co. v. Nichols

BREWSTER, District Judge.

The plaintiff, as executor, seeks to recover an additional estate tax of $1,283.12, assessed upon the estate of Daniel W. Lawrence, and paid under protest. The action was tried without jury upon agreed facts.

Daniel W. Lawrence died May 9, 1921, leaving a will in which he gave the income of $100,000 upon trust to pay the income to his son, .Rosewell B. Lawrence, during his lifetime, and upon Bis death the net income was to be paid to the Lawrence Memorial Hospital, Inc., a charitable corporation within the definition thereof in section 403 (a) (3) of the Revenue Act of…