United States v. Ramsay

HUXMAN, Circuit Judge.

On May 23, 1934, Robert W. Ramsay died testate, a resident of Atchison County, Kansas, where his estate was duly probated. In the federal estate tax return, the trustees took a deduction of an item of $13,000 allowed by the Probate Court for the support of the widow during the period of administration. The item was disallowed and an additional assessment of $1,490.91 was made. It was paid under protest and this action was instituted in the District Court of the United States for the District of Kansas- to recover the same. Plaintiffs prevailed and the government has…