Estate of Wickes v. Stein

This is a civil action wherein the plaintiffs, executors of the estate of Forsyth Wickes, seek repayment of taxes that were paid under protest to the City of Newport. The case is before us on the plaintiffs’ appeal from the judgment entered by a Superior Court justice denying the plaintiffs’ motion for a summary judgment.

The facts are not in dispute. Forsyth Wickes died testate on December 20, 1964, a resident of the City of Newport. At the time of his death, the testator was the owner of certain tangible personal property which included a valuable collection of various objects of art. All of…