Silverman v. McGinnes

KIRKPATRICK, District Judge.

The plaintiffs in this action sued to recover taxes paid, under protest, as a result of the Commissioner’s inclusion of Series E bonds in the decedent’s gross estate. This Court entered judgment in favor of the defendant. On appeal by the plaintiffs, the Court of Appeals, 259 F.2d 731 reversed and remanded the case.

In their complaint the plaintiffs made no claim for a deduction for attorneys’ fees incurred in contesting the asserted deficiency. They now ask leave to amend their complaint and to include such claim and to take further testimony in order to establish…