GUGGENHEIM v. UNITED STATES

No. 500-52.

116 F.Supp. 880 (1953)

GUGGENHEIM v. UNITED STATES.

United States Court of Claims.

December 1, 1953.


Attorney(s) appearing for the Case

Edmund W. Pavenstedt, New York City, for plaintiff. A. Chauncey Newlin and White & Case, New York City, were on the brief.

Elizabeth B. Davis, Washington, D. C., with whom was Asst. Atty. Gen., H. Brian Holland, for defendant. Andrew D. Sharpe and Ellis N. Slack, Washington, D. C., were on the brief.

Before JONES, Chief Judge, and LITTLETON, WHITAKER and MADDEN, Judges.


MADDEN, Judge.

This is a suit for the refund of estate taxes paid by the estate of Murry Guggenheim, of whose estate the plaintiff is the executor.

In 1923 Murry Guggenheim and three of his brothers jointly created a trust for the benefit of a fifth brother, William, and each contributed one-fourth of the assets of the trust. The trust instrument directed the trustee to pay the income to William during his life, after his death, to his wife Aimee for her life...

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