Graff v. Smith

GANEY, District Judge.

The Commissioner of Internal Revenue has determined a deficiency in the estate tax return of the estate of Maria S. Blakiston, deceased. Plaintiffs, executors of the estate, have paid the assessment and have filed a claim for a refund. Upon the Commissioner’s disallowance of the claim, they have brought the action here involved to recover $1,727.19 plus interest. The question presented by the government’s motion for summary judgment is whether the estate is entitled to a deduction under Sec. 812(d) of the Internal Revenue Code 1 , pertaining to deductions for transfers…