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DUFFIELD v. UNITED STATES

Civ. A. No. 18646.

136 F.Supp. 944 (1955)

Florence A. DUFFIELD, Executrix of the Estate of H. Alan Dawson, Deceased v. UNITED STATES of America.

United States District Court E. D. Pennsylvania.

December 21, 1955.

Attorney(s) appearing for the Case

Edward J. Mingey, Philadelphia, Pa., for plaintiff.

W. Wilson White, Philadelphia, Pa., for defendant.

VAN DUSEN, District Judge.

This suit for refund of federal estate taxes is now before the court on plaintiff's motion for summary judgment under Fed.Rules Civ.Proc. rule 56, 28 U.S. C.A.

In 1930, Henrietta Garrett died intestate, leaving an estate of several million dollars. During the next several years, many thousands of persons laid claim to this fortune as the heirs and next-of-kin of Mrs. Garrett. In 1932...

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