Miller v. United States

OPINION

GEORGE C. YOUNG, District Judge.

George V. Miller died testate on April 2, 1960. At the time of his death he resided in Orlando, Orange County, Florida. The plaintiff, Irene L. Miller, is the duly qualified and acting executrix of the Estate of George V. Miller. On May 29, 1961, plaintiff-taxpayer filed an estate tax return with the District Director of Internal Revenue, and paid therewith the sum of $15,641.74. After audit, the Commissioner of Internal Revenue, acting through the District Director of Internal Revenue for the State of Florida, determined that there was a deficiency in…