Estate of Thomas C. Werbe, American Fletcher National Bank and Trust Company, Administrator, C.T.A. v. United States

KNOCH, Circuit Judge.

Plaintiff taxpayer sought to recover alleged overpayment of estate taxes in the amount of $6,755.60, plus the amount of estate tax attributable to the legal expense required in filing and prosecuting the refund suit. The latter sum in the amount of $501.93, with interest, was allowed in the District Court and is not involved in this appeal.

In filing its federal estate tax return, the administrator included, in its marital deduction claim, five insurance policies on the life of decedent as follows:

Insurer Policy No. Value date of death

New England Mutual Life Insurance Co.…