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SEASONGOOD v. UNITED STATES

Civ. A. No. 7527.

331 F.Supp. 486 (1971)

Murray SEASONGOOD, Sole Surviving Executor of the Estate of Cora S. Stern, Deceased, Plaintiff, v. UNITED STATES of America, Defendant.

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

March 1, 1971.

Attorney(s) appearing for the Case

Murray Seasongood, Cincinnati, Ohio, for plaintiff.

Stephen T. Lyons, Tax Div., Dept. of Justice, Washington, D. C., for defendant.

DECISION ON CROSS-MOTIONS FOR PARTIAL SUMMARY JUDGMENT

HOGAN, District Judge.

Ever since the verb "requaer" was coined in the now dead Latin language, its meaning — and the meaning of its derivatives — has been completely evasive, lacking context. Hence this case.

This is an estate tax refund case involving the estate of one Cora S. Stern. She died a resident of New York in 1965 at the age of 96. Her gross estate, being administered...

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