Hollander v. United States

DIMOCK, District Judge.

This, is an action to recover estate taxes previously paid. There are before me motions by both parties for summary judgment.

The decedent, Lester Field, executed a. trust indenture on June'8, 1922. He died on November 16, 1937. He received the income from the trust during his lifetime. After his death his widow received the sum of $150,000 under the-terms of the trust. It is conceded that, under section 302(c) of the Revenue-Act of 1926, 44 Stat. 70, that sum was part of his taxable estate because of a provision in the trust instrument which allowed him during his…