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HARTFORD NATIONAL BANK & TRUST COMPANY v. UNITED STATES

Civ. A. No. 13344.

327 F.Supp. 1138 (1971)

The HARTFORD NATIONAL BANK & TRUST COMPANY, Executor of the Will of Blanche L. Edgar, deceased, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, D. Connecticut.

April 1, 1971.

Attorney(s) appearing for the Case

John J. McGarry, Robert W. Marrion, of McGarry, Prince, McGarry & Marrion, New London, Conn., for plaintiff.

Daniel J. Dinan, Dept. of Justice, Washington, D. C., F. Mac Buckley, Asst. U. S. Atty., Hartford, Conn., for defendant.

RULING ON CROSS-MOTIONS FOR SUMMARY JUDGMENT

CLARIE, District Judge.

This action seeks the return of federal estate taxes previously paid under protest. The plaintiff executor contends that the testatrix created under the terms of her Will a charitable remainder interest eligible for a deduction under 26 U.S.C. § 2055. Cross-motions for summary judgment were filed and both parties agreed that there remained no disputed facts. The Court finds that the...

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