Peek v. United States

KIRKPATRICK, District Judge.

This is an action by the. executors of a decedent’s estate to recover an alleged overpayment of estate taxes in the amount of $2,190 with interest.

The decedent, 16 months prior to her death and when 61 years old, transferred certain real estate by deed, reserving to herself for life a ground rent of $600 per year. The deed, in the usual form of ground rent deed, also contained personal covenants by the grantees that they would pay the rent in quarterly installments to the grantor during the term of her life. There was a provision that the ground rent might be…