Wells Fargo Bank & Union Trust Co. v. United States

YANKWICH, District Judge.

I. The Facts in the Case.

On September 18, 1938, Henry C. Morris died intestate. At the time of his death, he was a resident of Oakland, California His estate was finally administered by American Trust Company, acting as the successor executor under the terms of the will.

On May 24, 1944, American Trust Company filed a Federal Estate Tax Return for the estate of Henry C. Morris in the office of the Collector of Internal Revenue, First District of California. The return reported as non-taxable the transfer of certain real properties by Morris during his lifetime to his…