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KAPLUN v. UNITED STATES

No. 290, Docket 34440.

436 F.2d 799 (1971)

Else KAPLUN, as Executrix of the Estate of Agnes S. Kaplun, Deceased, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Second Circuit.

Decided January 13, 1971.

Attorney(s) appearing for the Case

Martin Novack, New York City (Robert E. Richter, New York City, of counsel; Levey, Myers, Katz & Goodman, New York City, on the brief), for plaintiff-appellee.

Milton Sherman, Asst. U. S. Atty., Southern District of New York (Whitney North Seymour, Jr., U. S. Atty., Southern District of New York, Michael I. Saltzman, Asst. U. S. Atty., New York City, on the brief), for defendant-appellant.

Before LUMBARD, Chief Judge, FEINBERG, Circuit Judge, and CLARIE, District Judge.

CLARIE, District Judge:

The appellee-executrix prevailed in the District Court on her motion for summary judgment and was granted judgment entitling the decedent's estate to a refund of federal estate taxes in the amount of $22,337.89, plus interest. The Government has appealed said judgment and contends that the estate taxes originally assessed were lawfully computed pursuant to § 2055(a) of the Internal Revenue Code of 1954, by disallowing a charitable deduction...

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