Boggs v. Tobin

Appellants say the issue created by the pleadings is as to whether the estate of Benjamin F. Tobin, deceased, is to be credited, under an agreement dated November 22, 1924, vfith a Federal estate tax refund, granted May 14, 1928, to the estate of Cornelia O. Curtis, deceased, in the principal sum of $128,726.89 and interest of $26,791.07, a total of $155,517.96, which refund was obtained by reason of erroneous inclusion within the taxable estate of Mrs. Curtis of certain securities which were a gift inter vivos from the mother to the son. The total amount of the refund was $205,033.57, the…