MILLIKEN v. UNITED STATES

No. J-337.

38 F.2d 381 (1930)

MILLIKEN et al. v. UNITED STATES.

Court of Claims.

February 17, 1930.


Attorney(s) appearing for the Case

D. A. Embury, of New York City (Curtis, Mallet-Prevost, Colt & Mosle, of New York City, on the brief), for plaintiffs.

Fred K. Dyar, of Washington, D. C., and Herman J. Galloway, Asst. Atty. Gen. (William E. Davis and William T. Sabine, Jr., both of Washington, D. C., on the brief), for the United States.

Before BOOTH, Chief Justice, and GREEN, WILLIAMS, LITTLETON, and GRAHAM, Judges.


GREEN, Judge.

This is a suit to recover $812,165.42 alleged to have been wrongfully collected as additional estate taxes. Plaintiffs filed a claim for refund thereof which was denied by the Commissioner.

The facts in the case are not in dispute.

The plaintiffs are executors of the estate of Seth M. Milliken, who died on March 5, 1920. In December, 1916, the testator transferred by way of gift 2,713 shares of...

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