Thomas v. United States

KALBFLEISCH, District Judge.

This suit for tax refund is decided upon the parties’ agreed stipulation of facts. The plaintiffs are the executor under the will of Allen L. Weisberger and the trustee of a testamentary trust created by the decedent in that will. Allen Weisberger died testate in Akron, Ohio, on November 13, 1952. He is survived by his wife and two sons. After making two minor bequests, the decedent provided in his will that the residue of his estate should be placed in trusts. Trust No. 1 was to be primarily for the benefit of the widow and over which she was given a testamentary…