Land Title & Trust Co. v. McCaughn

KIRKPATRICK, District Judge.

This is a suit at law brought by the plaintiffs as executors of the estate of Dr. Malcolm MaeFarlan to recover an inheritance tax in the amount of $29,937.07 with interest as claimed, paid by them, after audit and revision of their return by the Commissioner of Internal Revenue. The trial was to the court without a jury.

The controversy arises out of a transfer of property made by the decedent during his lifetime, creating an irrevocable trust for his children. The indenture of trust was executed one year and ten months before the decedent’s death, was without…