LOCKWOOD v. UNITED STATES


181 F.Supp. 748 (1959)

Manice deForest LOCKWOOD, Jr., as Executor of Estate of Manice DeForest Lockwood, deceased, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court S. D. New York.

December 8, 1959.


Attorney(s) appearing for the Case

Eli H. Bronstein, New York City, for plaintiff, Alfred W. Bergren, New York City, of counsel.

S. Hazard Gillespie, Jr., U. S. Atty., Southern Dist. of New York, New York City, for defendant, Marguerite R. de Smet, Asst. U. S. Atty., New York City, of counsel.


CASHIN, District Judge.

This is an action by the executor of the Estate of Manice DeForest Lockwood, to recover the sum of $48,711.07 plus interest, which amount represents estate taxes claimed to have been erroneous and illegally assessed. The property which plaintiff claims was improperly included in the gross estate was a Deed of Trust wherein decedent granted to the plaintiff, his son, as Trustee, an undivided one-fifth interest in a piece of business real estate...

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