Barritt v. Tomlinson

WHITEHURST, District Judge.

This suit involves a claim by the executor of the estate of Blanche I. Barritt, deceased, against the Director of Internal Revenue for the District of Florida to recover deficiency assessments by the Commissioner against the estate of the deceased involving four separate determinations by the Commissioner, three of which are based upon a claim by the Commissioner that property dispositions made by the deceased during her lifetime were made in com templation of death. The remaining assessment was founded upon an interpretation by the Commissioner of the will of the…