Crosby v. United States

DE VANE, Chief Judge.

Lewis G. Crosby, a resident of Pensacola, Florida, died intestate on February 27, 1950, leaving surviving him his wife and three children. On May 24, 1951, a Federal Estate Tax Return was filed showing his gross estate to be $2,-145,299.81 and, claiming deductions in the sum of $729,177.58, a total net estate tax of $408,739.32. In order to secure release of Federal liens on some of the realty, the administrators paid to the Collector of Internal Revenue at Jacksonville, Florida, $464,855.35 on March 13, 1951. This was in excess of the tax shown on the return by…