Barclay v. United States

McVICAR, District Judge.

This is an action to recover from the United States, estate taxes in which the Commissioner included one-fifth interest, of the decedent in the Emma W. Coulter estate, and in which he also disallowed plaintiff’s claim of attorney’s fees in the amount of $4,500 and expenses in the amount of $112.79 incurred by plaintiff in prosecuting his claim for a refund.

Rebecca Coulter Barclay, residing at Greensburg, Pennsylvania, died testate June 22, 1937. The federal estate tax return was filed September 22, 1938, and the tax shown thereon, $124,333.84, was paid on the same day.…