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MOTT v. UNITED STATES

No. 390-69.

462 F.2d 512 (1972)

Frank E. MOTT and Mary R. Williams, Executors of the Last Will and Testament of Walter C. Teagle v. The UNITED STATES.

United States Court of Claims.

July 14, 1972.

Attorney(s) appearing for the Case

Edward A. Vrooman, New York City, for plaintiffs. Harry F. Weyher, New York City, attorney of record.

Allan C. Lewis, Washington, D.C., with whom was Asst. Atty. Gen. Scott P. Crampton for defendant. Philip R. Miller and Joseph Kovner, Washington, D.C., of counsel.

Before COWEN, Chief Judge, DURFEE, Senior Judge, and DAVIS, SKELTON, NICHOLS, KASHIWA and KUNZIG, Judges.

ON PLAINTIFFS' MOTION AND DEFENDANT'S CROSS-MOTION FOR SUMMARY JUDGMENT

COWEN, Chief Judge:*

This tax case, apparently one of first impression, comes before the court on the parties' cross-motions for summary judgment. The issue is whether an estate is entitled to a deduction from its gross income, pursuant to Section 661(a)(2) of the Internal Revenue Code of 1954,1 when it makes a distribution of...

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