Gunn v. United States

TEMPLAR, District Judge.

This was an action to recover estate taxes allegedly erroneously paid to the United States of America. The Court has considered the matter on the written stipulation of facts, agreed upon and submitted by the parties, and upon the briefs submitted by counsel.

It was stipulated that the residuary clause of the Will of one Fred A. Isaac-son giving rise to the controversy provided as follows:

“All the remainder of my estate, both real and personal, I give, devise ánd bequeath as follows: To my wife, Etta C. Isaacson, she to give promptly to each of our two children, Donald…