GOODWIN'S ESTATE v. COMMISSIONER OF INTERNAL REV.

No. 11574.

201 F.2d 576 (1953)

GOODWIN'S ESTATE v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Sixth Circuit.

January 28, 1953.


Attorney(s) appearing for the Case

Roger K. Powell, Columbus, Ohio, for petitioner.

S. Dee Hanson, Washington, D. C., (Charles S. Lyon, Ellis N. Slack, Lee A. Jackson, Carolyn R. Just, Washington, D. C., on the brief), for respondent.

Before ALLEN, McALLISTER and MILLER, Circuit Judges.


ALLEN, Circuit Judge.

The principal question presented by this appeal is the binding effect, for tax purposes, of a state court decree upholding the validity of claims against a decedent's estate. The Commissioner determined a deficiency of $41,727.22 against the estate of Charles F. Goodwin, deceased, based upon the disallowance of deductions for an aggregate of $131,652.14 of claims paid by petitioner, the administratrix of the estate, in accordance with the order...

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