Silverstein v. United States

MEMORANDUM OPINION

Cross Motions for Summary Judgment

MAROVITZ, District Judge.

This is an action to recover income taxes alleged to have been illegally and erroneously assessed and collected. This Court has jurisdiction under 28 U.S.C. § 1346(a) (1).

Mary Harding Thompson (hereafter Mary) instituted this suit to recover federal income taxes on January 20, 1966. She died on January 27, 1966. *1107By order of this Court the present plaintiffs, co-executors of her estate, were substituted on October 24, 1966.

Mary timely filed her 1959, 1960 and 1961 individual income tax returns with the Internal…