PROVIDENT TRUST CO. OF PHILADELPHIA v. UNITED STATES

No. 12807.

268 F.2d 779 (1959)

PROVIDENT TRUST COMPANY OF PHILADELPHIA, Elliston P. Morris and Maurice Bower Saul, Executors of the Estate of Marriott C. Morris, Deceased, Appellants v. UNITED STATES of America.

United States Court of Appeals Third Circuit.

Decided July 7, 1959.


Attorney(s) appearing for the Case

C. Walter Randall, Jr., Philadelphia, Pa. (Edwin S. Henry, Jr., Saul, Ewing, Remick & Saul, Philadelphia, Pa., on the brief), for appellants.

David O. Walter, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, Robert N. Anderson, Attorneys, Department of Justice, Washington, D. C., Harold K. Wood, U. S. Atty., Alan J. Swotes, Asst. U. S. Atty., Philadelphia, Pa., on the brief), for appellee.

Before MARIS, GOODRICH and HASTIE, Circuit Judges.


HASTIE, Circuit Judge.

A federal estate tax refund claim, denied by the court below sitting without a jury, is the matter in controversy in this appeal.

The essential facts are not in dispute. The plaintiffs are the executors of Marriott Morris, whose sister, Elizabeth Morris, had predeceased him by only three months, leaving him her sole heir. When Morris died the administration of his sister's estate had not been completed. No federal estate tax had been...

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