Aldrich v. Usry

WEST, District Judge.

This is a suit to recover estate taxes alleged to have been paid by plaintiff taxpayer, Mrs. Para Pierce Aldrich, following the death of her husband, Walter R. Aldrich. It is plaintiff’s contention that when she filed the Federal estate tax return following her husband’s death, there was erroneously included therein, as a part of his estate, the value of an undivided two-thirds interest in the firm of W. R. Aldrich & Company. She contends that in truth and in fact, decedent, as a partner in the company, owned only a one-third interest, and she, plaintiff, as a partner,…