Roth v. Wardell

WILBUR, Circuit Judge.

This action is brought to recover a portion of the estate tax paid by the estate. In fixing the amount of the estate tax the Commissioner of Internal Revenue fixed the amount of the deductible allowance for maintenance and support of the widow of the deceased at $24,000 for one year, notwithstanding the fact that the probate court had made an order fixing her allowance at $7,500 per month, and that she was paid that amount for twelve months, a total of $90,000, for her support and maintenance in accordance with the order of the superior court. In addition, the complaint…