Tait v. Safe Deposit & Trust Co. of Baltimore

The judgments of the District Court in case No. 3867 in favor of the executor of the estate of Celeste M. W. Hutton, and in case No. 3868 in favor of the administrators of the estate of Bessie K. Fleming, were based upon conclusions of law set forth in the opinion of the court published in 8 F. Supp. 634. The holding of the court in the Hutton case that the shares of the surviving beneficiaries of the grantor in the corpus of the estate were not taxable as part of the grantor’s gross estate, is in harmony with the decision of the Supreme Court in McCormick v. Burnett, 283 U. S. 784, 51 S. Ct.…