Diefenthal v. United States

CASSIBRY, District Judge:

Stanley Diefenthal, in his capacity as testamentary executor of the estate of Alma M. and Adolph Diefenthal, sues to recover estate taxes and interest paid on a deficiency assessment levied on these estates.

Adolph Diefenthal died testate on July 22, 1965; shortly thereafter, on September 9, 1965, his wife, Alma Diefenthal, died testate. Their respective estate tax returns were timely filed. In each of these returns certain New Orleans real estate was included in the gross estate at a value of $146,000.00, and 2,000 shares of the capital stock of Southern Scrap…