ESTATE OF TOULMIN v. UNITED STATES

No. 3710.

326 F.Supp. 1028 (1971)

ESTATE of Harry A. TOULMIN, Jr., Virginia Bernthal Toulmin, Executrix, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, S. D. Ohio, W. D.

March 19, 1971.


Attorney(s) appearing for the Case

M. R. Schlesinger, Arter & Hadden, Cleveland, Ohio, Eugene Mayl, Murphy & Mayl, Dayton, Ohio, for plaintiff.

Johnnie M. Walters, Asst. Atty. Gen., Donald R. Anderson, Robert J. Hipple, Attys., Dept. of Justice, Washington, D. C., William W. Milligan, U. S. Atty., Robert Steinberg, Asst. U. S. Atty., Dayton, Ohio, for defendant.


MEMORANDUM OPINION AND ORDER

WEINMAN, Chief Judge.

This is a tax refund action brought by plaintiff, Estate of Harry A. Toulmin, Jr., against the defendant, United States of America, seeking a refund of $202,745.45 plus interest for estate tax allegedly wrongfully assessed and collected by the Internal Revenue Service. This amount arose from the disallowance of a charitable deduction for the present value of a testamentary trust remainder interest passing...

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