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MERCANTILE-SAFE DEPOSIT & TRUST CO. v. UNITED STATES

Civ. No. 10915.

172 F.Supp. 72 (1959)

MERCANTILE-SAFE DEPOSIT & TRUST COMPANY, Executor of the Estate of Raymond D. Havens v. UNITED STATES of America.

United States District Court D. Maryland.

April 10, 1959.

Attorney(s) appearing for the Case

Robert W. Williams, Ober, Williams, Grimes & Stinson, Baltimore, Md., for plaintiff.

Leon H. A. Pierson, U. S. Atty., John R. Hargrove, Asst. U. S. Atty., Baltimore, Md., and Garry A. Pearson, Atty., Tax Division, Dept. of Justice, Washington, D. C., for defendant.

THOMSEN, Chief Judge.

In this action to recover estate taxes alleged to have been erroneously and illegally collected the issue is whether, in computing the tax, the entire residuary estate given in trust by Dr. Havens' will was deductible under sec. 812(d), I.R.C. 1939, 26 U.S.C.A. § 812(d).1 The government concedes that the remainder interest in the residuary trust is deductible, since it was given to the Johns Hopkins University...

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