COLE v. GRANQUIST

Civ. No. 10028.

179 F.Supp. 440 (1959)

Constance I. COLE, Administratrix de bonis non with the will annexed of the Estate of Henry B. Van Duzer, deceased, Plaintiff, v. R. C. GRANQUIST, District Director of Internal Revenue, Defendant.

United States District Court D. Oregon.

December 23, 1959.


Attorney(s) appearing for the Case

Scott M. Kelley, Portland, Or., for plaintiff.

C. E. Luckey, United States Attorney and Edward J. Georgeff, Ass't United States Attorney, Portland, Or., for defendant.


KILKENNY, District Judge.

The question presented is whether the estate of Henry B. Van Duzer may deduct, for estate tax purposes, the sum of $21,412.20 as an additional claim against decedent at the time of his death. A rather complete statement of the facts is required.

The decedent, herein referred to as Van Duzer, and Frances L. Van Duzer were married prior to 1930 and remained married and lived together as husband and wife until their deaths on April 28...

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