Post v. United States

GALSTON, District Judge.

Both parties have moved for summary judgment.

The facts are not in dispute. The suit is one for the recovery of federal estate taxes alleged to have been assessed erroneously and illegally against and collected from the plaintiffs in the amount of $1404.-63. It appears that Mary Lawrence Post, the decedent, executed a deed of trust which provided that the income on the trust fund was to be paid by the trustees to and for the use of all of the children of Henry Grafton Chapman and Martha Chapman then and thereafter born, and the lawful issue of any child of theirs who…