Taggart v. United States

Judge’s Memorandum

KERR, District Judge.

This is a civil action for the refund of $29,373.40 in federal estate taxes and interest paid by the estate of Mary Isabella Rennie, who died October 16, 1964.

A single question is involved, viz: whether, under the Will of Mary Isabella Rennie and the laws of the State of Wyoming, one-half of the amount of the federal estate taxes levied on Mrs. Rennie’s estate is to be apportioned to and paid out of the bequest of one-half of her residuary estate in favor of the Memorial Hospital of Uinta County in Evanston, Wyoming.

A claim for refund was filed with the…