The First National Bank of Amarillo, a National Banking Association, as Trustee Under the Will of Daniel C. Trigg, Jr., Deceased v. United States

SETH, Circuit Judge.

This action was commenced by the trustee under the will of Daniel C. Trigg, Jr. to recover a refund of federal estate taxes. The taxpayer’s motion for summary judgment was granted, and this appeal was taken.

The refund relates to a payment made by the estate to Mrs. Fay M. Arries in settlement of a claim filed by her against the estate and in settlement of a suit brought by her in the State court against the estate, the executor, the taxpayer, and other beneficiaries of the trust provided for in the will. The payment so made was deducted from the gross estate in the federal…