Bohnen v. Harrison

SWAIM, Circuit Judge.

This case involves the allowance by the District Court of attorneys’ fees and other expenses incurred in the prosecution by plaintiffs of a claim for refund of estate taxes which were illegally collected. Plaintiff Edwin J. Bohnen, as executor of the estate of his mother, Mary A. Bohnen, on October 14, 1945, filed a claim for the refund of estate taxes on the ground that the Commissioner of Internal Revenue had erroneously included in the decedent’s gross estate the proceeds of a single premium life insurance policy purchased in 1935 on the decedent’s life. At the time of…