SALISBURY v. UNITED STATES

Civ. No. 11359.

256 F.Supp. 30 (1966)

Samuel H. SALISBURY, as Executor under Will of Ora S. Hitchcock, Plaintiff, v. The UNITED STATES of America, Defendant.

United States District Court W. D. New York.

February 16, 1966.


Attorney(s) appearing for the Case

Moser, Johnson & Reif, Rochester, N. Y., for plaintiff.

John T. Curtin, U. S. Atty., for defendant; Richard M. Roberts, Acting Asst. Atty. Gen., David A. Wilson, Jr., Burton G. Lipsky, Attys., Dept. of Justice, of counsel.


BURKE, Chief Judge.

This is an action for refund of federal estate taxes and assessed interest in the amount of $19,800 plus statutory interest.

The decedent died December 5, 1961. Her Will was admitted to probate on February 7, 1962. Article Third of her Will provides as follows:

"THIRD: All the rest, residue and remainder of the property which I may own at the time of my death, both real and personal, of every kind and nature and wherever situated...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases