McFaddin v. United States

WHALEY, Judge.

This is a suit for the recovery of certain ■estate taxes paid on the estate of James F. Caldwell who died testate October 18, 1923. At the time of his death, the decedent was ■a resident of West Virginia and owned real ■estate therein of a value of $659,017. The Commissioner included the real estate at that value in decedent’s gross estate and determined an estate tax to be due thereon, which the plaintiffs paid. Later, the plaintiffs duly filed a claim for refund, which the Commissioner rejected, and thereafter plaintiffs seasonably filed this suit, alleging that the tax as…