Saunders v. Higgins

BONDY, District Judge.

Plaintiffs move for summary judgment in their action against the Collector of Internal Revenue to recover estate taxes paid.

The amended complaint alleges that the decedent died in 1933 and that plaintiffs filed an estate tax return in 1934; that on or about October 29, 1935, the Commissioner of Internal Revenue determined a deficiency in estate tax and that plaintiffs paid a deficiency of $140,306.76. It is further alleged that the deficiency resulted from the determination of the Commissioner that to the extent of $1,145,831.92 in value, the corpus of a trust…