Crooks v. Harrelson

Benjamin H. Harrelson,' a resident of Missouri, died testate in 1920, leaving within‘the State property and assets which included real property valued at over $269,000. The Commissioner of Internal Revenue, upon a final- audit and review of the federal estate tax return of the executors made under the Revenue Act of 1918, included the real property as a part of the gross estate for the purpose of computing the tax. The executors paid $37,762.20, the amount attributable to the value of the real property, and subsequently claimed a refund thereof on the ground that the value of the decedent’s…