Campbell's Estate v. Kavanagh

PICARD, District Judge.

This is an action brought by plaintiffs, executors of the Estate of Wilfred W. Campbell, deceased, to recover monies collected by defendant, Collector of Internal Revenue, as an alleged deficiency in estate taxes.

Decedent died at Detroit, Michigan, December 6, 1947. In the estate’s return, plaintiffs included 400 common stock shares, Boyer-Campbell Company, owned by decedent, at a value of $149 per share and excluded therefrom the value of 880 shares of said stock which decedent had given his wife, son, and daughter, December 27, 1935.

The Commissioner of Internal…