Howell v. Dudley

McILVAINE, District Judge.

The Court finds the facts as stipulated by and between the respective parties to this action as follows:

Findings of Fact

1. Louise Veech (hereinafter called decedent) of Connellsville, Pennsylvania, died March 23, 1952, and letters testamentary were granted the plaintiff, Katharine A. Howell, by the Register of Wills, Fayette County, Pennsylvania, on March 27, 1952.

2. The plaintiff timely filed with the defendant, A. J. Dudley, District Director of Internal Revenue for the 23rd District of Pennsylvania, the Decedent’s Federal Estate Tax Return; reported a net estate…