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FIDELITY UNION TRUST COMPANY v. UNITED STATES

No. 110-53.

126 F.Supp. 527 (1954)

FIDELITY UNION TRUST COMPANY and Neil C. Hurley, Jr., as Executors of the Last Will and Testament of Myer Hurley, Deceased, v. The UNITED STATES.

United States Court of Claims.

November 30, 1954.

Attorney(s) appearing for the Case

Malcolm B. Hoyt, Newark, N. J., for plaintiffs. William G. Wood, Newark, N. J., on the brief.

Elizabeth B. Davis, Washington, D. C., with whom was Asst. Atty. Gen. H. Brian Holland, for defendant. Andrew D. Sharpe, Washington, D. C., on the brief.

Before JONES, Chief Judge, and LITTLETON, WHITAKER, MADDEN and LARAMORE, Judges.

WHITAKER, Judge.

Plaintiffs are the executors of the estate of Myer Hurley, who died on February 12, 1943. They sue for refund of estate tax resulting from the inclusion in the estate of the decedent of the value of property conveyed by the donor in trust for the benefit of named beneficiaries.

The propriety of its inclusion depends upon the proper construction of the third article of the trust, which reads:

"The Trustee shall have such additional...

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