Pingree v. Hassett

SWEENEY, District Judge.

This is an action at law to recover a deficiency tax assessment alleged to have been illegally assessed, collected, and retained.

A stipulation of facts has been filed by the parties, and additional 'testimony was taken in open court, from which the following findings of fact are made: The plaintiff Mary Weld Pingree is the only plaintiff of interest in this suit. On April 4, 1922, she created a trust, naming herself and mother as cobeneficiaries for life. She retained the right of appointment by will over the corpus of the estate, and the right, subject to the consent…