Samuel H. Salisbury, as Under the Will of Ora S. Hitchcock v. United States

WATERMAN, Circuit Judge:

Taxpayer, as executor under the will of Ora S. Hitchcock, brought an action pursuant to 28 U.S.C. § 1346(a) (1) in the United States District Court for the Western District of New York for a refund of a federal estate tax and assessed interest collected from the estate in the amount of $19,800.75, plus statutory interest from the date of collection. Taxpayer claims that the District Director of Internal Revenue erroneously collected *702the tax because a charitable deduction in the amount of $106,425.45 had been improperly disallowed. Plaintiff moved for summary judgment,…