LINDSEY v. UNITED STATES

Civ. No. 9553.

167 F.Supp. 136 (1958)

Harry C. LINDSEY and the Equitable Trust Company, Executors of the estate of John C. Lindsey v. UNITED STATES of America.

United States District Court D. Maryland.

October 28, 1958.


Attorney(s) appearing for the Case

Charles G. Page, White, Page & Lentz, Baltimore, Md., for plaintiffs.

Leon H. A. Pierson, U. S. Atty., Baltimore, Md., Charles K. Rice, Asst. Atty. Gen., James P. Garland, Lyle M. Turner and David G. Stearns, Attys., Dept. of Justice, Washington, D. C., for defendant.


THOMSEN, Chief Judge.

This is a suit for refund of estate taxes claimed to have been overpaid. The principal issue is whether five parcels of real estate, held by decedent and his wife as tenants by the entireties, qualify for the marital deduction despite the provisions of a contract between the decedent and his wife.

Plaintiffs are executors under the will of John C. Lindsey, who died on February 13, 1952. On October 25, 1949, he had executed a will, by...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases