Speights v. United States

AUGELLI, District Judge.

This is an action by plaintiff, as executrix of the estate of her late husband, Charles H. Speights, for refund of $4,-047.98 in estate taxes alleged to have been erroneously assessed against the estate and collected therefrom by the Commissioner of Internal Revenue.

Shortly before his death, decedent transferred to his wife his interest in five life insurance policies on his life, of which she was the beneficiary, and also in the home he and his wife owned as tenants by the entirety. These transfers were shown in the federal estate tax return filed by plaintiff, but…