Goodwin v. United States

Plaintiffs seek to recover federal income taxes collected for the calendar years 1964, 1965, and 1966, plus statutory interest. The suit arises as a result of defendant’s determination that the deduction provided by section 691 (c) of the Internal Revenue Code of 19541 is not allowable as a deduction from ordinary income, but may only be taken to reduce the amount included in gross income as income in respect of a decedent.

Robert F. Goodwin, William A. Goodwin, Sara J. Goodwin, and Ann Witmer (hereinafter referred to as plaintiffs) 2 were the residuary beneficiaries under the will of W. J.…