Plassey v. Kavanagh

THORNTON, District Judge.

This opinion is filed in supplement to an opinion filed previously in this matter on May 21, 1954, in which it was determined on the basis of a trial to the Court that a certain transfer by decedent was not made in contemplation of death. The action was brought to obtain a refund of federal estate tax deficiency allegedly erroneously assessed by the Commissioner of Internal Revenue and paid to the Collector, and the earlier opinion determined such refund to be due plaintiff.

At the time of presentment of the proposed judgment to the Court, plaintiff included in said…