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LEAGUE OF WOMEN VOTERS OF U.S. v. UNITED STATES

No. 232-56.

180 F.Supp. 379 (1960)

LEAGUE OF WOMEN VOTERS OF UNITED STATES, a District of Columbia Corporation v. UNITED STATES.

United States Court of Claims.

January 20, 1960.

Attorney(s) appearing for the Case

Albert E. Arent, Washington, D. C., for plaintiff. Francis J. Robinson, and Berge, Fox & Arent, Washington, D. C., were on the briefs.

Lyle M. Turner, Washington, D. C., with whom was Acting Asst. Atty. Gen., Howard A. Heffron, for defendant. James P. Garland and William T. Kane, Washington, D. C., were on the brief.

MADDEN, Judge.

This is a suit by the plaintiff League of Women Voters for the refund of estate taxes. The League was the residuary legatee under the will of Ann Webster, a resident of New Mexico, who died in 1949. The total gross estate was $142,014.22. The residue, after deducting the specific bequests, was $112,269.89. The estate was required to pay a Federal estate tax of $11,913.70, all of which was paid out of the residue of $112,269.89 and therefore reduced...

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