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CHASE NAT. BANK OF CITY OF NEW YORK v. HIGGINS

42 F.Supp. 325 (1941)

CHASE NAT. BANK OF CITY OF NEW YORK v. HIGGINS, Collector of Internal Revenue.

District Court, S. D. New York.

May 29, 1941.

Attorney(s) appearing for the Case

De Forest & Elder, of New York City (Frederick M. Schlater and Joseph V. Lane, Jr., both of New York City, of counsel), for plaintiff.

Mathias F. Correa, U. S. Atty., of New York City (William F. Young, Asst. U. S. Atty., of New York City, of counsel), for defendant.

COXE, District Judge.

This is a suit to recover federal estate taxes of $5,875.46 alleged to have been wrongfully collected by the defendant. The facts are not in dispute, and the only question presented is whether a claim based on a charitable pledge is deductible from the gross estate in determining the amount of the taxes.

The plaintiff is the executor of the estate of Susan D. Griffith, who died on September 26, 1938, leaving a substantial estate, which...

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