PEOPLES TRUST CO. OF BERGEN COUNTY v. UNITED STATES

Civ. A. No. 947-67.

311 F.Supp. 1197 (1970)

PEOPLES TRUST COMPANY OF BERGEN COUNTY, Executor of the Estate of Dora Plume, Deceased, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, D. New Jersey, Law Division.

February 19, 1970.


Attorney(s) appearing for the Case

Riker, Danzig, Scherer & Brown, by Marie L. Garibaldi, Newark, N. J., for plaintiff.

Frederick B. Lacey, U. S. Atty., Newark, N. J., Johnnie M. Walters, Asst. Atty. Gen., Donald R. Anderson, Stephen T. Lyons, Tax Division, U. S. Dept. of Justice, Washington, D. C., for defendant.


OPINION

COOLAHAN, District Judge.

This is a suit for an estate tax refund of $55,007.51 plus statutory interest. The case is currently before the court on defendant's motion for summary judgment. The sole question involved here is whether a certain inter-vivos trust set up by Mrs. Dora Plume may be taken as a charitable deduction or not.

On September 9, 1960, Mrs. Plume set up a trust in which the income was to be paid to her for life, then to her...

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