Frauenthal v. United States

TRIMBLE, District Judge.

Sam Frauenthal, a resident of Little Rock, Arkansas, died on December 4, 1935, and the plaintiff, Jo Frauenthal, with another, was appointed one of the administrators, and will hereinafter be referred to for convenience and clarity as administrator. In due time administrator filed a Federal estate tax return. Thereupon hearings, negotiations and correspondence began between the administrator, or his representatives and the representatives of the Commissioner of Internal Revenue, hereinafter referred to as Commissioner. This continued ¡until on or about the 21st day of…