ERICKSON v. SMYTH

No. 29459.

108 F.Supp. 412 (1952)

ERICKSON v. SMYTH et al.

United States District Court N. D. California, N. D.

August 14, 1952.


Attorney(s) appearing for the Case

J. Warren Manuel, Oakland, Cal., for plaintiff.

Chauncey Tramutolo, U. S. Atty., Charles Elmer Collett, Asst. U. S. Atty., Paul E. Anderson, Sp. Atty., Bureau of Internal Revenue, San Francisco, Cal., for defendants.


GOODMAN, District Judge.

This is a suit by the executrix of the estate of Timothy H. Carlon to recover $15, 376.72 in estate taxes allegedly erroneously paid and collected. 28 U.S.C. § 1340, 26 U.S.C. § 3772. The question tendered is whether attorneys' fees incurred by plaintiff executrix, in accomplishing the removal of the guardian of the decedent prior to his death, constitute a "claim against the estate" and thus are deductible from the gross estate...

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