Ford v. Kavanaugh

PICARD, District Judge.

Plaintiff, as executor, commenced this action for refund of taxes which his father’s estate was compelled to pay from the proceeds of certain insurance policies in which the father, Emory L. Ford, was the insured and plaintiff and his stepmother (Prudential) or plaintiff alone (Connecticut) were the beneficiaries.

Findings of Fact

Most of the essential findings of fact follow, but there will be other findings discussed in the conclusions of law, omitted herein so as not to require repetition. One main fact common to the policies in question is that Emory L. Ford, the…