Citations
- 17 F. Supp. 924
Full opinion text
DAVIS, District Judge.
This is an action to recover an alleged over payment of estate taxes. The action was filed on August 2, 1927, by the executors of the estate of Alexander H. Handlan, deceased. On November 5, 1935, Thomas N. Dysart, trustee under the will of Alexander H. Handlan, was substituted as the plaintiff. The parties waived a jury and the cause was submitted to the court.
Findings of Fact.
I. On May 28, 1921, Alexander H. Handlan, a resident of the city of St. Louis, Mo., died testate in said city. At the time of his death said Alexander H. Handlan left a will, which, after providing for the payment of certain specific legacies, directed that all of the rest, residue, and remainder of his estate should be turned over and delivered to his sons, Eugene W. Handlan, Alexander H. Handlan, Jr., and Edward R. Handlan, in trust for certain specific purposes named in said will. Said trust was to continue for a period of twenty years.
II. On May 31, 1921, the probate court of the city of St. Louis, state of Missouri, admitted the decedent’s will, dated April 27, 1920, to probate, and appointed E. W. Handlan, A. H. Handlan, Jr., and Edward R. Handlan to be the executors thereof. Said executors duly qualified and they have never been discharged as such. During the month of September, 1932, they turned over to themselves, as trustees of the trust created under the decedent’s will, the assets of the decedent’s estate; that included in the list of the assets for which they, as trustees, receipted to themselves as executors, was the claim or right that is involved in this action; that thereafter they continued to act as trustees of said trust until July 25, 1934, in which said last-mentioned date the circuit court of the city of St. Louis, Mo., in the case of Lillian Handlan Lemp, Plaintiff, v. Alexander H. Handlan et al., Defendants, No. 185292, made and entered an order and decree, by the terms of which the above-named trustees were removed and directed to turn over all of the assets of the decedent’s estate to Thomas N. Dysart, as trustee, including an assignment of the claim or right that is in suit; that pursuant to said order said trustees did turn over to Thomas N. Dysart, trustee, all of the assets belonging to sai