Alston v. United States

HOOPER, Chief Judge.

In this case motion for summary judgment has been made by both plaintiffs and the defendant and the facts are not in dispute.

The sole question at issue is whether or not, as contended by the plaintiffs, the administration expenses incurred by the Estate of Charles Loridans should be, for purposes of ascertaining the estate tax, charged against certain bequests, or whether (as contended by the Government) they should be charged against the residue of the estate devised to charity, and consequently constituting a deduction in connection with computation of such estate taxes.…