EMANUELSON v. UNITED STATES

Civ. A. No. 6093.

159 F.Supp. 34 (1958)

Herbert L. EMANUELSON, Jr., Administrator, d.b.n., c.t.a. Estate of William D. Fitch, Plaintiff, v. UNITED STATES, Defendant.

United States District Court D. Connecticut, Civil Division.

February 4, 1958.


Attorney(s) appearing for the Case

Charles J. Parker, Gumbart, Corbin, Tyler & Cooper, New Haven, Conn., for plaintiff.

Simon S. Cohen, U. S. Atty. for District of Connecticut, Hartford, Conn., Harlan Pomeroy, Washington, D. C., for defendant.


ANDERSON, District Judge.

This is a suit brought by the administrator of the estate of William D. Fitch, deceased, against the United States under 28 U.S.C. § 1346 for the refund of income taxes paid by the decedent's estate for the years 1949 and 1950.

William D. Fitch died January 24, 1949. He had executed a will dated December 6, 1948 and prior to that date had executed one on April 19, 1948. The earlier will left 2/3 of the residue to certain charities...

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