Ellis v. United States

HARVEY, District Judge:

The executors under the will of Gage B. Ellis (“the decedent”) here seek to recover estate taxes in the amount of $153,251.10, together with $30,513.42 statutory interest thereon, paid by them to the District Director of Internal Revenue. Of this amount, $149,623.93 and all of the statutory interest were paid as additional estate taxes and interest following an audit of the decedent's estate tax return and a deficiency assessment by the District Director. The remainder of the amount claimed as a refund represents additional credits allegedly due the estate as a result…