McCombs v. United States

SWINFORD, District Judge.

This is an action for the recovery of federal estate taxes and interest in the sum of $10,267.56.

George McCombs, Sr., died testate on October 27,1957. His will, dated November 13, 1954, was admitted to probate by the County Court of Edmonson County, Kentucky, on January 16, 1958. An estate tax return was filled out for the plaintiffs by a public accountant in January 1959. No marital deduction, as provided under Section 2056(a) of the Internal Revenue Code of 1954, was claimed on this return. Thereafter the plaintiffs advised with the trust department of the Citizens…