United States v. Herter

FREDERICK van PELT BRYAN, District Judge.

The Government sues to collect from defendant executrix of a decedent’s estate the balance due on a deficiency assessment of estate taxes. In her answer defendant denies liability and interposes two affirmative defenses and a counterclaim. The Government now moves to strike these defenses, to dismiss the counterclaim and for summary judgment.

Decedent died on March 14, 1945 and his will was probated in the Surrogate’s Court of New York County. In 1946 defendant filed a Federal estate tax return which showed no liability for Federal estate taxes. On…