Baker v. Charles

This cause is before the Court upon the Petition for Instructions filed by Lynne E. Baker, Executor of the *98Estate of Ril T. Baker, deceased, in which Philip L. Charles, District Director of Internal Revenue and Nelle S. Metz, sole beneficiary under said decedent’s will, have been named defendants and are properly before the Court.

The record shows that the claim of the United States Government for withholding and Social Security taxes unpaid by the decedent for the period commencing March 31,1951, through March 31, 1961, is in the amount of $331.54, plus penalty in the amount of $82.93, plus…