IN RE FIELD'S ESTATE


143 F.Supp. 520 (1956)

ESTATE of Lester FIELD, Deceased. Barnett HOLLANDER, Temporary Administrator and Executor, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court S. D. New York.

July 18, 1956.


Attorney(s) appearing for the Case

Sydney J. Schwartz, New York City, for plaintiff.

Paul W. Williams, U. S. Atty. for the Southern Dist. of N. Y., New York City, for the United States, Robert J. Ward, Asst. U. S. Atty., New York City, of counsel.


DIMOCK, District Judge.

This is an action to recover estate taxes previously paid. There are before me motions by both parties for summary judgment.

The decedent, Lester Field, executed a trust indenture on June 8, 1922. He died on November 16, 1937. He received the income from the trust during his lifetime. After his death his widow received the sum of $150,000 under the terms of the trust. It is conceded that, under section 302(c) of the Revenue Act of 1926...

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