Coleman v. United States

TEMPLAR, District Judge.

These actions were brought for the recovery of estate taxes paid by the taxpayers who were heirs-at-law of Georgia C. Jones, deceased, after the administration and closing of her estate.

At the hearing of these cases before the Court, the parties submitted a stipulation covering the facts of the case which may be summarized as follows:

Georgia Coleman Jones, died testate on the 12th day of January, 1954 while a resident of the city of Las Vegas in the state of Nevada. On October 7, 1955 a federal estate tax return was filed for her estate in which it was reported that…