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PITTSBURGH NATIONAL BANK v. UNITED STATES

Civ. A. No. 70-251.

319 F.Supp. 176 (1970)

PITTSBURGH NATIONAL BANK and Kathryn Bowler McSwigan, Executors of the Estate of A. Brady McSwigan, Deceased, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, W. D. Pennsylvania.

November 10, 1970.

Attorney(s) appearing for the Case

James S. Crawford, III, and Edmund S. Ruffin, III, Thorp, Reed & Armstrong, Pittsburgh, Pa., for plaintiffs.

Richard L. Thornburgh, U. S. Atty., Pittsburgh, Pa., Johnnie M. Walters, Asst. Atty. Gen., Donald R. Anderson and William T. Hunter, Attys., Department of Justice, Washington, D. C., for defendant.

OPINION

WEBER, District Judge.

This is a suit for refund of estate taxes paid, brought under 28 U.S.C. § 1346(a) (1).

The United States of America has taxed as part of the Estate of A. Brady McSwigan his one-third beneficial interest in a testamentary trust established under the Will of his mother, Genevieve, M. McSwigan, who died in 1951.

The trust assets comprise the shares of stock which Genevieve M. McSwigan owned in Kennywood Park...

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