LEWIS v. ROTHENSIES

Civil Action No. 1681.

46 F.Supp. 706 (1942)

LEWIS v. ROTHENSIES, Collector of Internal Revenue.

District Court, E. D. Pennsylvania.

September 1, 1942.


Attorney(s) appearing for the Case

Richard C. Bull, of White & Staples, all of Philadelphia, Pa., for plaintiff.

Samuel O. Clarke, Jr., Asst. Atty. Gen., Andrew D. Sharpe, Ruppert Bingham, and Paul R. Russell, Sp. Assts. to Atty. Gen., and Gerald A. Gleeson, U. S. Atty., and Thomas J. Curtin, Asst. U. S. Atty., both of Philadelphia, Pa., for defendant.


BARD, District Judge.

This action was brought to obtain a refund of a portion of the federal estate tax paid by plaintiff as the executor of the Estate of Algernon R. Clapp. I make the following special findings of fact:

1. B. Frank Clapp died in 1914, survived by his wife, Clara B. Clapp, and his son, Algernon R. Clapp.

2. By his will, B. Frank Clapp created a trust, half of the income of which was payable to Clara B. Clapp for life and the other...

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