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ROBERTS v. UNITED STATES

No. 58-53.

148 F.Supp. 943 (1957)

Wesley K. ROBERTS and the Bank of California, N. A., Executors of the Estate of William Roberts, Deceased, v. The UNITED STATES.

United States Court of Claims.

March 6, 1957.

Attorney(s) appearing for the Case

Frank L. Mechem, Seattle, Wash., for plaintiffs. George F. Kachlein, Jr., and Bogle, Bogle & Gates, Seattle, Wash., were on the briefs.

Elizabeth B. Davis, Washington, D. C., with whom was Asst. Atty. Gen. Charles K. Rice, for defendant. Andrew D. Sharpe, Ellis N. Slack, and Leland T. Atherton, Washington, D. C., were on the brief.

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

WHITAKER, Judge.

The plaintiffs sue to recover estate taxes and interest. They base their asserted right on section 7 of the Technical Changes Act of 1949, approved October 25, 1949, 63 Stat. 891, 894, which amended section 811(c) of the Internal Revenue Code of 1939, 26 U.S.C.A. § 811 (c). Section 7 resulted from the conclusion of Congress that, under the existing law, property was being included in the estate of...

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