Bel v. United States

EDWIN F. HUNTER, Jr., District Judge.

This case involves five separate items. There is no dispute as to any material fact.

John Bel died by accidental means October 2, 1961, at his domicile in Lake Charles, Louisiana. He left a last will bequeathing to his widow, Daisy Miller Boyd, one-half of the decedent’s separate property and bequeathing the remainder of his property in trust for the three children, one of whom, Jeanne Bel, was a minor at the time of his death.

Plaintiffs Daisy Boyd Bel and Richard E. Gerard, Executors under decedent’s will, filed the Federal Estate Tax Return and, after…