UNION & NEW HAVEN TRUST COMPANY v. UNITED STATES

Civ. No. 10865.

265 F.Supp. 800 (1967)

The UNION & NEW HAVEN TRUST COMPANY, Executor of the Will of Ralph G. Van Name, Deceased, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court D. Connecticut.

March 20, 1967.


Attorney(s) appearing for the Case

Cleaveland J. Rice, Jr., and William P. Simon, of Bronson & Watrous, New Haven, Conn., for plaintiff.

Michael B. Arkin, Atty., Tax Division, Dept. of Justice, Washington, D. C. (Richard M. Roberts, Acting Asst. Atty. Gen., and David A. Wilson, Jr., Atty., Tax Division, Dept. of Justice, Washington, D. C., Jon O. Newman, U. S. Atty., Hartford, Conn., on the brief), for defendant.


TIMBERS, Chief Judge.

QUESTIONS PRESENTED

In this action brought by the executor of the will of Ralph G. Van Name, deceased, pursuant to 28 U.S.C. §§ 1340 and 1346(a) (1), to recover $34,644.84 of federal estate taxes, plus interest, claimed to have been erroneously assessed and collected, by reason of denial of a charitable deduction for the remainder of a trust, the corpus of which was subject to a power of invasion, two essential questions are...

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