Frederick L. Botsford and Richard H. Miers, Etc. v. Robert A. Riddell, District Director of Internal Revenue
Opinion
Opinion
The appellants are trustees of two trusts created by defendants Will and Agnes Flitcroft on January 1,1953. The trustors filed gift tax returns reporting as gifts the property interests transferred to the trusts. The trustees commenced this action in the state superior court seeking reformation of the trust instruments by the insertion therein of the sentence: “This trust is irrevocable.” It is alleged that the quoted sentence was omitted from the trust instruments by mistake. The District Director of Internal Revenue, joined as an additional defendant, caused the case to be removed to the United States District Court. That court, upon motion of the Director, dismissed the action as to the Director for lack of jurisdiction. The removal of the case from the state court is not challenged and the only contention raised by appellant on this appeal is that the dismissal was improper because the district court had jurisdiction of the action as to appellee Director.
Appellant contends jurisdiction is conferred on the district court by 28 U.S.C. § 1340 and not precluded by 26 U.S.C. §§ 7421 (a), 7422, 28 U.S.C. § 2201 , or any other statutory provision.