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CITY BANK FARMERS TRUST COMPANY v. UNITED STATES

No. 469-52.

149 F.Supp. 186 (1957)

CITY BANK FARMERS TRUST COMPANY, Ancillary Executor of the Estate of Carlos A. Grace, v. The UNITED STATES.

United States Court of Claims.

March 6, 1957.

Attorney(s) appearing for the Case

Charles C. Parlin, New York City, for plaintiff. T. C. Campbell and Shearman, Sterling & Wright, New York City, were on the brief.

Elizabeth B. Davis, Washington, D. C., with whom was Asst. Atty. Gen., Charles K. Rice, for defendant. James P. Garland, Washington, D. C., was on the brief.

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

MADDEN, Judge.

The plaintiff is the Ancillary Executor of the will of Carlos A. Grace, deceased, who was a citizen and resident of England, and who died in 1946. The plaintiff sues for the refund of $666,762.75 of estate taxes which the estate paid to the United States but which it says it should not have had to pay. The tax was imposed pursuant to section 861 of the Internal Revenue Code of 1939, 26 U.S.C. (1952 ed.) § 861, which says that stock in an American...

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