PYNE v. UNITED STATES

No. 122-53.

169 F.Supp. 811 (1959)

Eben W. PYNE, as Executor of the Last Will and Testament of John M. W. Hicks, Deceased v. UNITED STATES.

United States Court of Claims.

January 14, 1959.


Attorney(s) appearing for the Case

Carter T. Louthan, New York City, Angulo Cooney, Marsh & Ouchterloney, New York City, on the briefs, for plaintiff.

Jerome S. Hertz, Washington, D. C., with whom was Charles K. Rice, Asst. Atty. Gen., James P. Garland and Lyle M. Turner, Washington, D. C., were on the brief, for defendant.


MADDEN, Judge.

This is a suit for the refund of estate taxes in the amount of $245,172.39 paid by the estate of John M. W. Hicks, who died in 1944. The principal question is whether these taxes were made refundable to the estate by section 7 of the Technical Changes Act of 1949, 63 Stat. 891, as amended, 64 Stat. 770, 26 U.S.C.A. § 811 note.

The decedent, John M. W. Hicks, made numerous gifts of property during the years 1921 to 1944. In the years 1939...

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