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FARMERS' LOAN & TRUST CO. v. UNITED STATES

No. 44-186.

60 F.2d 618 (1932)

FARMERS' LOAN & TRUST CO. et al. v. UNITED STATES.

District Court, S. D. New York.

July 13, 1932.

Attorney(s) appearing for the Case

Taylor, Blanc, Capron & Marsh, of New York City (Walter E. Cooper, of New York City, of counsel), for petitioners.

George Z. Medalie, United States Atty., of New York City (Ralph E. Stone, of Mt. Kisco, N. Y., of counsel), for defendant.

PATTERSON, District Judge.

Suit is brought by the executors of the estate of a decedent to recover the estate tax paid to the United States under the provisions of the Revenue Act of 1918 (40 Stat. 1057). The sum of $2,065.76 was paid by the executors under protest, and a claim for refund disallowed. It is the position of the executors that the decedent, Edward A. Morrison, Jr., was a resident of the United States and that an exemption of $50,000, allowable to residents...

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