Van Dyke v. Kuhl

DUFFY, District Judge.

Anne Hamilton McIntosh died testate on February 13, 1941. She was the widow of C. J. McIntosh who died on July 22, 1937. The plaintiffs are the executors under her will. On December 2, 1941, upon behalf of the estate, the executors filed a federal estate tax return showing a tax due of $120,326.42, which was paid, deficiency tax of $49,085.57 was assessed, which with $3,452.09 interest was paid. The increased tax resulted from the action of the Treasury Department in increasing the value of a downtown piece of real estate, located on Wisconsin Avenue in Milwaukee, from…