ESTATE OF KENNEDY v. UNITED STATES

Civ. A. No. 67-536.

302 F.Supp. 343 (1969)

ESTATE of Urban M. KENNEDY, Deceased, the South Carolina National Bank, Executor, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court D. South Carolina, Charleston Division.

July 23, 1969.


Attorney(s) appearing for the Case

George E. Grimball, Jr., Charleston, S. C., for plaintiff.

Johnnie M. Walters, Asst. Atty. Gen., Myron C. Baum, Donald B. Craven, Attys., Dept. of Justice, Washington, D. C., Klyde Robinson, U. S. Atty., Columbia, S. C., Thomas P. Simpson, Asst. U. S. Atty., Charleston, S. C., for defendant.


FINDINGS OF FACT and CONCLUSIONS OF LAW

DONALD RUSSELL, District Judge.

This action to recover federal estate taxes, allegedly erroneously and illegally assessed and collected of the plaintiff, involves the right of the estate to a marital deduction for property awarded the widow of the testator by way of dower.

The facts have been stipulated between the parties and such stipulation is hereby adopted as the Findings of Fact herein.

From such...

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