ORVIS v. HIGGINS

Civ. 25-271.

80 F.Supp. 64 (1948)

ORVIS et al. v. HIGGINS.

United States District Court S. D. New York.

June 14, 1948.


Attorney(s) appearing for the Case

Arthur Butler Graham, of New York City, for plaintiffs.

John F. X. McGohey, U. S. Atty., of New York City (Samuel Rudykoff, Asst. U. S. Atty., of New York City, of counsel), for defendant.


CONGER, District Judge.

This is an action for the refund of estate taxes in the sum of $243,577.43, assessed pursuant to Section 302(c) of the Revenue Act of 1926, as amended, 26 U.S. C. § 811(c), 26 U.S.C.A.Int.Rev.Code, § 811(c).

The decedent, Edwin W. Orvis, died testate on April 29, 1939, at the age of 85 years.

On March 8, 1932, the decedent executed four deeds of trust, the terms of which provided for income to his wife for life, and...

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