Matteson v. United States

FOLEY, District Judge.

The plaintiff, as the surviving executrix of the estate of her father, seeks to recover substantial federal estate taxes paid under protest. The suit was submitted upon a stipulation of agreed facts, and the legal problem involved is concise.

By his will in the second paragraph, after the usual clause for the payment of just debts and funeral expenses, the testator created a testamentary trust of the remainder of his real and personal property with the direction to the Trustees that the net income of such trust fund be paid to his wife during her life. The trustees named…