Dauphin Deposit Trust Company v. McGinnes

FOLLMER, Chief Judge.

This is a suit for refund of Federal Estate taxes averred by the plaintiffs and denied by the defendant to have been erroneously or illegally assessed and collected.

The facts were stipulated, argument had, and briefs were submitted, from which the Court makes the following

FINDINGS OF FACT

1. Gertrude McCormick died testate on January 24, 1953, a resident of Harrisburg, Pennsylvania.

2. Marlin Edgar Olmstead, former husband of the said Gertrude McCormick, died testate on July 19, 1913, a resident of Harrisburg, Pennsylvania.

3. The claim for refund asserted four items upon…