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TOULMIN ESTATE v. UNITED STATES

No. 3710.

32 Ohio Misc. 176 (1971)

TOULMIN ESTATE v. UNITED STATES OF AMERICA,

United States District Court, Southern District of Ohio, Western Division.

Decided March 19, 1971.

Attorney(s) appearing for the Case

Mr. M. R. Schlesinger, Messrs. Arter & Hadden, Mr. Eugene Mayl and Messrs. Murphy & Mayl, for plaintiff.

Mr. Johnnie M. Walters, assistant attorney general, Mr. Donald R. Anderson and Mr. Robert L. Hipple, Dept. of Justice, Mr. William W. Milligan, United States attorney, and Mr. Robert Steinberg, assistant United States attorney, for defendant.

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 to Georgetown University Medical School...

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