SECOND NATIONAL BANK OF NEW HAVEN v. UNITED STATES

Civ. No. 9435.

297 F.Supp. 1080 (1969)

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.

March 6, 1969.


Attorney(s) appearing for the Case

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

Daniel J. Dinan, Atty., Tax Division, Dept. of Justice, Washington, D. C., and Jon O. Newman, U. S. Atty., Hartford, Conn., for defendant.

Ralph Berkley, Asst. Atty. Gen., and Robert J. Hale, State Tax Dept., Hartford, Conn., for State of Connecticut as amicus curiae.


TIMBERS, Chief Judge.

QUESTION PRESENTED

On cross-motions for entry of final judgment in this action, pursuant to 28 U.S.C. § 1346(a)(1), to recover federal estate taxes claimed to have been erroneously assessed and collected, the sole remaining question is whether a decedent's estate may credit against its federal estate tax certain state death taxes paid with respect to property of the decedent even though...

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