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ST. AUBIN v. SHEEHAN

Civ. A. No. 1540.

138 F.Supp. 154 (1956)

Ovide de ST. AUBIN, Jr., as he is executor of the last will and testament of Percival de St. Aubin, Plaintiff, v. George J. SHEEHAN, as he is executor of the last will and testament of Farrell D. Coyle, Defendant.

United States District Court D. Rhode Island.

January 10, 1956.

Attorney(s) appearing for the Case

Walter V. Moriarty, Stuart H. Tucker, John W. Moakler, Providence, R. I., for plaintiff.

H. Brian Holland, Asst. Atty. Gen., Andrew D. Sharpe, Girard R. Jetton, Jr., Attorneys, Dept. of Justice, Washington, D. C., for defendant.

DAY, District Judge.

In this action the plaintiff in his capacity as executor of the last will and testament of Percival de St. Aubin seeks to recover an alleged overpayment of federal estate taxes and interest in the amount of $13,330.14. He asserts that this overpayment resulted from the erroneous inclusion in the gross estate of said Percival de St. Aubin of the value of the corpus of two trusts created by the decedent and his father, Ovide de St. Aubin, by an...

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