DEXTER v. UNITED STATES

Civ. A. No. 57-665.

163 F.Supp. 442 (1958)

Franklin DEXTER and Fiduciary Trust Company as Executors under the Will of Francis W. Palfrey v. UNITED STATES of America.

United States District Court D. Massachusetts.

March 27, 1958.


Attorney(s) appearing for the Case

Rhodes D. Lockwood and Sherman N. Rosen of Choate, Hall & Stewart, Boston, Mass., for plaintiffs.

Andrew A. Caffrey, Asst. U. S. Atty., Boston, Mass., and Robert W. Kernan, Attorney, Department of Justice, Washington, D. C., for the United States.


WYZANSKI, District Judge.

This is an action to recover federal estate tax paid by plaintiffs as executors of the will of Francis W. Palfrey. The essence of the controversy is whether under a provision in the third paragraph of Article Fourth of the will the testator's widow has such an unlimited power to invade the principal of a trust that the trust property should be included in the estate's computation of the marital deduction under the provisions of § 812...

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