Case Name: HARRIS TRUST AND SAVINGS BANK AND JENNIE L. FAY, EXECUTORS OF THE ESTATE OF ALBERT R. FAY, DECEASED, v. THE UNITED STATES
Court: Supreme Court of the United States
Jurisdiction: United States
Decision Date: 1940-05-20
Citations: 91 Ct. Cl. 687
Docket Number: No. 43188
Parties: HARRIS TRUST AND SAVINGS BANK AND JENNIE L. FAY, EXECUTORS OF THE ESTATE OF ALBERT R. FAY, DECEASED, v. THE UNITED STATES
Judges: 
Reporter: United States Court of Claims Reports
Volume: 91
Pages: 687–687

Head Matter:
HARRIS TRUST AND SAVINGS BANK AND JENNIE L. FAY, EXECUTORS OF THE ESTATE OF ALBERT R. FAY, DECEASED, v. THE UNITED STATES
[No. 43188]
[90 C. Cls. 17; 310 U. S. 632]

Opinion:
Estate tax; trust executed hr contemplation of death. Decided November 6, 1939; petition dismissed; plaintiff's motion for new trial overruled February 5,1940.
Petition for writ of certiorari denied by the Supreme Court May 20, 1940.