McGraw v. United States

MICHIE, District Judge.

This is an action by the executors ■of the estate of Carolyn M. Barbour for the refund of $17,521.51 paid in Decem>ber 1961 as part of decedent’s federal ■estate tax. No charitable deduction was taken on the original estate tax return with respect to that portion of decedent’s estate bequeathed as a remainder interest to certain charitable organizations named in the will. In early 1962 the plaintiffs filed a claim for refund for the above amount, determining that figure from what the plaintiffs calculated to be the value of the charitable remainder. This claim for…