SECOND NATIONAL BANK OF NEW HAVEN v. UNITED STATES

Civ. No. 9435.

222 F.Supp. 446 (1963)

The SECOND NATIONAL BANK OF NEW HAVEN, Executor of the Will of Frederick F. Brewster, Late of Hamden, Deceased, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court D. Connecticut.

July 25, 1963.


Attorney(s) appearing for the Case

Curtiss K. Thompson and John H. Weir, of Thompson, Weir & Barclay, New Haven, Conn., for plaintiff.

L. Lee Phillips, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Edward S. Smith and David A. Wilson, Jr., Washington, D. C., Robert C. Zampano, U. S. Atty., New Haven, Conn., on the brief), for defendant.


TIMBERS, District Judge.

Plaintiff's motion for partial summary judgment on the issue of liability, pursuant to Rule 56(c), Fed.R.Civ.P., in this action to recover federal estate taxes in excess of $1,600,000 claimed to have been erroneously assessed and collected, raises questions of importance in the administration of the federal estate tax.

FACTS

September 16, 1958 decedent died a resident of Connecticut...

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