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ESTATE OF BARNESON v. COMMISSIONER

Docket No. 99593.

4 T.C.M. 427 (1945)

Estate of Harriet Emily Barneson, Deceased, The Bank of California, National Association, J. Leslie Barneson and Lionel T. Barneson, Executors v. Commissioner.

United States Tax Court.

Entered April 17, 1945.

Attorney(s) appearing for the Case

Joseph D. Brady, Esq., 458 S. Spring St., Los Angeles, Calif., for the petitioners. Earl C. Crouter, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

This proceeding is here on mandate of the United States Circuit Court of Appeals for the Ninth Circuit. That court reversed a decision of the Board of Tax Appeals, pursuant to which decision part of an amount recovered as a refund on an overpayment by the decedent of income tax for the year 1925, consisting of the amount overpaid and interest accrued thereon up to the death of the decedent, was included in the gross estate...

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