Para Pierce Aldrich v. United States

The plaintiff taxpayer sues to recover that part of the estate taxes paid upon the estate of her deceased husband, which included the value of a one-third interest in the partnership of W. R. Aldrich & Company which she claims was not transferred as a part of her husband’s estate, but was already her own separate property. The district court entered judgment for the defendant based upon a full opinion reported in Aldrich v. Usry, 211 F.Supp. 330. The district court concluded “that there may, despite Louisiana law to the contrary, be a valid husband and wife partnership for Federal taxing…