Estate of Bogley v. United States

This is a suit by the Estate of Samuel E. Bogley, deceased, acting through Leonard S. Melrod and Warren Browning, Co-administrators, for the recovery of $32,380.10 federal estate taxes, plus interest thereon, assessed and collected from such estate by the Internal Revenue Service. The facts giving rise to the suit are as follows:

The decedent, Samuel E. Bogley, was, from 1955 until his death on January 8, 1967, an officer, employee and director in each of three corporations, namely, Bogley, Harting, Mahoney, and Lebling, Inc. (hereinafter BHM&L) ; Bogley, Harting, Mahoney, and Lebling of…