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FIDELITY-PHILADELPHIA TRUST COMPANY v. SMITH

Civ. A. No. 14406.

142 F.Supp. 561 (1956)

FIDELITY-PHILADELPHIA TRUST COMPANY and Robert B. Haines, III, Executors of the Will of Mary H. Haines, Plaintiffs, v. Francis R. SMITH, Collector of Internal Revenue, Defendant.

United States District Court E. D. Pennsylvania.

June 27, 1956.

Attorney(s) appearing for the Case

Montgomery, McCracken, Walker & Rhoads, Robert T. McCracken and John B. Leake, Philadelphia, Pa., for plaintiffs.

Richard M. Roberts and Andrew D. Sharpe, Washington, D. C., W. Wilson White, U. S. Atty., Philadelphia, Pa., H. Brian Holland, Asst. Atty. Gen., for defendant.

KRAFT, District Judge.

Plaintiffs seek to recover from the Collector of Internal Revenue a refund of estate tax deficiency assessed against and paid by the estate of Mary H. Haines, deceased, in the amount of $103,280.84 with interest. Detailed factual admissions, stipulations and findings are filed contemporaneously.

In April, 1934 Mrs. Haines, then aged 76, purchased a single premium life insurance policy in the amount of $200,000 for a premium of $179,358...

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