Hirsh v. United States

GREEN, Judge.

This is an action by executors to recover an estate tax of $9,275.62, with interest, paid by them under protest. Their application for refund was seasonably made, but was rejected by the Commissioner of Internal Revenue. Plaintiffs’ decedent, Morris M. Hirsh, died on April 29, 1920.

About six months prior to his death the decedent had entered into four separate agreements, one with each of his four children, three daughters and a son, all bearing date November 1, 1919, and identical except as to name. Each of said agreements recited decedent’s desire to make a gift of $50,000 to…