KNOBLOCH v. SMITH

No. 4012.

25 F.Supp. 156 (1938)

KNOBLOCH et al. v. SMITH, Collector of Internal Revenue.

District Court, D. Connecticut.

November 3, 1938.


Attorney(s) appearing for the Case

Cummings & Lockwood (by Raymond E. Hackett), of Stamford, Conn., for plaintiff.

James W. Morris, Asst. Atty. Gen., Andrew D. Sharpe and Fred J. Neuland, Sp. Assts. to Atty. Gen., and Robert P. Butler, U. S. Atty., and Louis Y. Gaberman, Asst. U. S. Atty., both of Hartford, Conn., for defendant.


THOMAS, District Judge.

The plaintiffs sue to recover the amount of an additional estate tax collected by the defendant in 1936. The portion of the payment sought to be recovered was the tax claimed on an additional valuation of $4 per share on 14,778 shares of the common capital stock of the Duplan Silk Corporation, which the decedent owned at the time of his death on September 22, 1933. The value shown on the estate tax return was $15 per share. The tax was assessed...

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