NOURSE v. RIDDELL

No. 17209.

143 F.Supp. 759 (1956)

Paul NOURSE, Executor of the Estate of Elizabeth C. Nourse, Deceased, Plaintiff, v. R. A. RIDDELL, District Director of Internal Revenue, Defendant.

United States District Court S. D. California, Central Division.

August 22, 1956.


Attorney(s) appearing for the Case

Musick, Peeler & Garrett, Los Angeles, Cal., for plaintiff.

Laughlin E. Waters, U. S. Atty., Southern Dist. of California, Los Angeles, Cal., Edward R. McHale and Robert H. Wyshak, Asst. U. S. Attys., Los Angeles, Cal., for defendant.


HALL, District Judge.

Elizabeth C. Nourse died on February 9, 1951. Her executor filed an estate tax return showing no tax due. The Commissioner of Internal Revenue, nevertheless, assessed a tax which, together with interest, amounted to approximately $20,000 on the basis that her estate should have included a valuation for property transferred by her in trust in 1937. The tax was paid by the executor under protest, claim...

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