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FIRST NATIONAL TRUST & SAV. BANK OF SAN DIEGO v. UNITED STATES

Civ. No. 2647.

220 F.Supp. 649 (1963)

The FIRST NATIONAL TRUST AND SAVINGS BANK OF SAN DIEGO, a national banking association, and Arthur Dewar, as Co-Administrators of the Estate of Edward Claypool Vajen, also known as E. C. Vajen, Edward C. Vajen, and as E. Claypool Vagen, deceased; and the First National Bank of San Diego as Trustee under the Testamentary Trust created by the Last Will and Testament of Edward Claypool Vajen, Deceased, and established under the Decree of Distribution in the Estate of said Edward Claypool Vajen, Deceased, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court S. D. California, S. D.

June 20, 1963.

Attorney(s) appearing for the Case

Harrison & Watson, Jack M. Harrison, Maurice T. Watson, San Diego, Cal., for plaintiffs.

Francis C. Whelan, U. S. Atty., Loyal E. Keir, Asst. U. S. Atty., Chief, Tax Section, Richard G. Sherman, Asst. U. S. Atty., Los Angeles, Cal., for the United States.

KUNZEL, District Judge.

Plaintiffs as co-administrators of the estate of Edward Claypool Vajen, bring this action for refund of estate taxes paid on a portion of the estate of the decedent, who died July 31, 1954, and on which portion they claimed and were denied a marital deduction. The case is submitted on a stipulation of facts.

The marital deduction is claimed under Section 812(e) (1) (F) of the Internal Revenue Code of 1939 as amended by Section 93(a...

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