ˈoʊld kˈɑːləni tɹˈʌst kˈoʊ., æz ðɪ ɛɡzˈɛkjuːɾɚz ʌv wˈʊdz ᵻstˈeɪt, fˈaɪld sˈuːt ɪnðə dˈɪstɹɪkt kˈoːɹt fɚɹɚ ɹˈiːfʌnd, ðˈɛn ɐpˈiːld tə ðə bˈoːɹd ʌv tˈæks ɐpˈiːlz ðə pɹˈɛdᵻsˌɛsɚ tə ðə juːnˈaɪɾᵻd stˈeɪts tˈæks kˈoːɹt.
Old Colony Trust Co., as the executors of Wood's estate, filed suit in the District Court for a refund, then appealed to the Board of Tax Appeals (the predecessor to the United States Tax Court).