KENGEL v. UNITED STATES

No. K-470.

57 F.2d 929 (1932)

KENGEL v. UNITED STATES.

Court of Claims.

May 2, 1932.


Attorney(s) appearing for the Case

Richard B. Barker, of Washington, D. C. (David I. Hubar, of Detroit, Mich., on the brief), for plaintiffs.

Charles B. Rugg, Asst. Atty. Gen. (Joseph H. Sheppard and William T. Sabine, Jr., both of Washington, D. C., on the brief), for the United States.

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


BOOTH, Chief Justice.

On May 29, 1925, the plaintiffs paid to the Commissioner of Internal Revenue $93,994.35 federal estate taxes assessed by the commissioner against the estate of Joseph Kengel, deceased. On June 1, 1925, the plaintiffs paid a small deficiency assessment of $5.58. Of the total amount of estate taxes paid, $91,255.53 was assessed and paid because the commissioner included in the estate tax assessment the then value of certain real property in the...

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