Steedman v. United States

This case is before us on a motion to reopen and teadjudi-cate the case and for judgment.

Kate M. Howard, mother of the plaintiffs, died on February 23, 1923, a resident of St. Louis, Mo., leaving- a gross estate of $1,757,542.89, of which $433,700 was real estate situated in Missouri. The Commissioner of Internal Revenue determined a net estate of $1,596,355.89, upon which a Federal estate jfcax was assessed of $113,062.71, which was paid. In due (jourse the plaintiffs filed a claim for refund of $45,297.07 on the theory that the real estate situated in Missouri had been erroneously included…