Jacobs v. United States

SHEEHY, Chief Judge.

Mrs. Moselle Silvey Pitner, Mrs. Loanna Silvey Jacobs, Mrs. Lucille Silvey Beard and Mrs. Irma Kate Silvey Murphy, referring to themselves as custodians and beneficiaries of the Estate of J. E. Sexton, deceased, instituted this action seeking a refund of federal estate taxes in the amount of $75,840.19. Subsequent to the institution of such suit Mrs. Pit-ner, one of the original plaintiffs, died, and the other three original plaintiffs, in their capacities as Co-Independent Executrices and Trustees of the Estate of Mrs. Pitner, were substituted as party plaintiffs for Mrs.…