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POLKINHORN v. UNITED STATES

Civ. A. No. 2888-66.

293 F.Supp. 865 (1968)

J. Henry POLKINHORN, Executor of the Estate of Grace B. Affleck, Deceased, and John M. Polkinhorn, Trustee of the Testamentary Trust under the Will of Philip G. Affleck, Deceased, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court District of Columbia.

December 4, 1968.

Attorney(s) appearing for the Case

W. Barrett McDonnell, Washington, D. C., for plaintiffs.

Daniel L. Penner, Dept. of Justice, Washington, D. C., for defendant.

OPINION

HOLTZOFF, District Judge.

This is an action for a refund of income taxes claimed to have been erroneously assessed and paid. The action involves the interpretation and application of Section 108 of the Internal Revenue Code, 26 U.S.C. § 108.

The case has been submitted to the Court on a stipulation of facts. Philip G. Affleck, who died on January 7, 1947, created a trust estate by his will, under which his wife, Grace B. Affleck, was...

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