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MARINE TRUST CO. OF WESTERN NEW YORK v. UNITED STATES

Civ. No. 10148.

247 F.Supp. 278 (1965)

The MARINE TRUST COMPANY OF WESTERN NEW YORK, as Executor of the Estate of Essie B. Statler, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court W. D. New York.

August 30, 1965.

Attorney(s) appearing for the Case

Hetzelt, Watson & McGarvey (Joseph L. Watson, James H. Heffern, George M. Zimmermann, Buffalo, N. Y., of counsel), for plaintiff.

John T. Curtin, U. S. Atty. (C. Conald O'Connor, Asst. U. S. Atty., Louis F. Oberdorfer, Asst. Atty. Gen., C. Moxley Featherston, David A. Wilson, Jr., Moshe Schuldinger, Attys., Dept. of Justice, of counsel), for defendant.

HENDERSON, District Judge.

The plaintiff, The Marine Trust Company of Western New York, is executor of the estate of Essie B. Statler. Executed on February 2, 1960 and effective upon her death on August 15, 1960, the will of Essie B. Statler in part provided for the division of the residuary of her estate into three equal parts. Two parts of the residuary were placed in trust for the life and benefit of a daughter, Katherine B. Statler; the remaining third was placed...

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