GOLDSTEIN'S ESTATE v. UNITED STATES

No. 50270.

122 F.Supp. 677 (1954)

GOLDSTEIN'S ESTATE et al. v. UNITED STATES.

United States Court of Claims.

July 13, 1954.


Attorney(s) appearing for the Case

Alfred Cerceo, Washington, D. C., for plaintiffs.

Elizabeth B. Davis, Washington, D. C., H. Brain Holland, Asst. Atty. Gen., Andrew D. Sharpe, Washington, D. C., on the brief, for defendant.

Before JONES, Chief Judge, and LITTLETON, WHITAKER, MADDEN and LARAMORE, Judges.


MADDEN, Judge.

The plaintiffs are the executrix and executor, respectively, of the estate of Louis Goldstein, who died in 1945. A federal estate tax return was filed and the tax shown by the return to be due was paid. The taxing authorities asserted that there was a deficiency based, so far as here material, upon the failure to include in the gross estate of the decedent the proceeds of three policies of life insurance amounting to $82,970.64. The deficiency was paid...

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