Green v. MacLaughlin

KIRKPATRICK, District Judge.

This is a suit brought by a taxpayer to recover the sum of $1,385.27 with interest, which is the amount of a refund claimed by the taxpayer of a portion of his federal income tax paid for the year 1921. The claim is based upon the taxpayer’s contention that, in computing his income tax for 1921, he was entitled to a deduction for the federal estate tax and Pennsylvania inheritance tax paid by him during that year on account of the estate of his father, Robert M. Green, Sr., of which estate he was a beneficiary.

The facts have been agreed upon by tbe parties and a…