Bohnen v. Harrison

CAMPBELL, District Judge.

Under judgment entered November 9, 1951, this court granted the plaintiffs a refund of estate tax in the sum of $22,-427.47, together with statutory interest, D.C., 100 F.Supp. 118. I ruled that the Commissioner of Internal Revenue erred in including in decedent’s taxable estate the proceeds of certain life insurance *233policies. Said judgment was also based in part on the grounds that the estate was entitled to a deduction, under Section 812(b) (2) of the Internal Revenue Code, 26 U.S.C.A. § 812(b) (2), for attorneys’ fees and other administration expenses. At the time…