Seasongood v. United States

DECISION ON CROSS-MOTIONS FOR PARTIAL SUMMARY JUDGMENT

HOGAN, District Judge.

Ever since the verb “requaer” was coined in the now dead Latin language, its meaning — and the meaning of its derivatives — has been completely evasive, lacking context. Hence this case.

This is an estate tax refund case involving the estate of one Cora S. Stern. She died a resident of New York in 1965 at the age of 96. Her gross estate, being administered in the New York Surrogate’s Court, amounted to approximately one-half million dollars, on which an estate tax of approximately $100,000 was paid. Reported in the…