MULLIKIN v. MAGRUDER

No. 1840.

55 F.Supp. 895 (1944)

MULLIKIN et al. v. MAGRUDER, Collector of Internal Revenue for District of Maryland.

District Court, D. Maryland.

June 15, 1944.


Attorney(s) appearing for the Case

Mullikin, Stockbridge & Waters, of Baltimore, Md., for respondent.

Sam'l O. Clark, Jr., Asst. Atty. Gen., Andrew D. Sharpe and James P. Garland, Sp. Assts. to Atty. Gen., and Bernard J. Flynn, U.S. Atty., of Baltimore, Md., for defendants.


CHESNUT, District Judge.

In this case the executors of Merville H. Carter sue the Collector of Internal Revenue to recover an alleged overpayment of federal estate taxes. Three items are involved. They are (1) a three-eighths interest of the decedent in a partnership of which he was a member at the time of his death on September 5, 1939. This item was valued by the Commissioner of Internal Revenue at $95,768.10, and was included as an asset of the estate over the...

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