LEEWITZ v. UNITED STATES

No. 46438.

75 F.Supp. 312 (1948)

LEEWITZ et al. v. UNITED STATES.

Court of Claims.

January 5, 1948.


Attorney(s) appearing for the Case

Harry Levine, of New York City, for plaintiffs.

Elizabeth B. Davis, of Washington, D. C., and Sewall Key, Acting Asst. Atty. Gen. (Andrew D. Sharpe and Lee A. Jackson, both of Washington, D. C., on the brief), for defendant.

Before JONES, Chief Justice, and LITTLETON, WHITAKER, MADDEN, and HOWELL, Judges.


JONES, Chief Justice.

The question in this estate tax case is whether, in computing decedent's net estate, deductions are allowable for certain attorney's fees and executors' commissions and losses claimed on the stock of foreign corporations.

In their return plaintiffs claimed a deduction of $47,790.57 for executors' commissions and $10,000 for attorney's fees. Plaintiffs have paid $24,000 of the executors' commissions, leaving an unpaid balance of $23,790...

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