IN RE ESTATE OF JUDGE

Civ. No. 72-59.

371 F.Supp. 716 (1974)

In re ESTATE of Margaret Duer JUDGE, Deceased. Mildred M. JUDGE and Frank Kelley, Executors, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, M. D. Pennsylvania.

January 11, 1974.


Attorney(s) appearing for the Case

Joseph C. Kreder, Warren, Hill, Henkelman & McMenamin, Scranton, Pa., for plaintiffs.

S. John Cottone, U. S. Atty., Scranton, Pa., Scott P. Crampton, Asst. Atty. Gen., Donald R. Anderson, Robert J. Hipple, Attys., Dept. of Justice, Washington, D. C., for the Government.


SHERIDAN, Chief Judge.

In this action to recover estate taxes alleged to have been erroneously and illegally collected, the issue is whether the value of the remainder interest to charity in the residuary trust created by the will of Margaret Duer Judge was deductible under Section 2055 of the Internal Revenue Code of 1954, 26 U.S.C.A. § 2055. Specifically, the questions presented are: (1) whether the will provides...

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