Dixon v. United States

MEMORANDUM AND ORDER

DOOLING, District Judge.

Plaintiff sues to recover so much of the estate tax paid to defendant on the estate of Lewis M. Dixon, who died on October 13, 1961, as was based on the inclusion in Dixon’s gross estate of the alleged value at the date of Dixon’s death of certain interests in the corpus of a trust that he had created in 1948 in connection with his separation and divorce.

It is concluded that the defendant is entitled to judgment.

The corpus of the 1948 trust was 15,-000 shares of the stock of Columbia Rib*720bon & Carbon Mfg. Co., Inc. That stock had split 10 for 1…