Fidelity & Columbia Trust Co. v. Lucas

HAMILTON, District Judge.

The plaintiff in this case is seeking to recover alleged overpayment of income taxes for the calendar years 1917 to and including 1926. One of the questions involved is the proper construction of the will of L. P. Ewald. This case was before this court on demurrer to the answer of the defendant, which was overruled and a written opinion delivered and reported in 52 F.(2d) 298. On appeal to the Circuit Court of Appeals, Sixth Circuit, the judgment of this court was reversed, 66 F.(2d) 116, 120. The case is now finally submitted on the pleadings, evidence, and exhibits,…