Bircks v. Armstrong

This is a bill in equity for the construction of the will of Edward Collings Knight, Jr., late of Middle-town, Rhode Island, deceased, so far as it relates to the allocation of the federal estate tax to certain property which the testator, prior to making his will, had deeded in trust to a trustee in Philadelphia, Pennsylvania, but which the commissioner of internal revenue of the United States included in the testator’s testamentary estate in assessing the iederal estate tax.

The bill was originally brought by H. Wilber Bircks, of Collingswood, New Jersey, and The Pennsylvania Company for…