Esther Minskoff, of the Estate of Sam Minskoff, Deceased v. United States

Esther Minskoff, executrix of the estate of Sam Minskoff, appeals from the dismissal of her complaint, containing three “causes of action,” for the recovery of estate taxes and income taxes paid on behalf of the decedent. The first cause of action sought a refund of estate taxes allegedly overpaid because of an erroneous valuation of the decedent’s 20% interest in a real estate partnership, the 1 East 66th Street Corporation (the Corporation) venture. The second prayed for recovery of income taxes paid by the estate as a result of a deficiency asserted against the decedent, Sam Minskoff, for…