IN RE ESTATE OF TOULMIN

Nos. 71-1666, 71-1739.

462 F.2d 978 (1972)

In re ESTATE of Harry A. TOULMIN, Jr. Virginia Bernthal TOULMIN, Executrix, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Sixth Circuit.

June 15, 1972.


Attorney(s) appearing for the Case

Robert E. Glaser, Cleveland, Ohio, M. R. Schlesinger, Arter & Hadden, Cleveland, Ohio, Eugene A. Mayl, Murphy & Mayl, Dayton, Ohio, on brief, for plaintiff-appellant.

Paul M. Ginsburg, Washington, D. C., Fred B. Ugast, Acting Asst. Atty. Gen., Meyer Rothwacks, William M. Brown, Attys., Tax Division, Department of Justice, Washington, D. C., on brief; William W. Milligan, U. S. Atty., of counsel, for appellee.

Before The Honorable TOM C. CLARK, Associate Justice, and PECK and KENT, Circuit Judges.


PECK, Circuit Judge.

This is an appeal and cross-appeal from a refund action for federal estate taxes brought by the executrix of the estate of Harry A. Toulmin, Jr. No facts are disputed; the case was submitted to the District Court on motions for summary judgment.

The taxpayer filed an estate tax return in 1966 which claimed a charitable deduction of $509,166, representing the present value of a testamentary trust...

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