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McCLURE'S ESTATE v. UNITED STATES

No. 276-59.

288 F.2d 190 (1961)

ESTATE OF Helen M. McCLURE v. UNITED STATES.

United States Court of Claims.

April 7, 1961.

Attorney(s) appearing for the Case

John D. Heckert, Washington, D. C., for plaintiff. John E. McClure, William P. McClure and McClure & McClure, Washington, D. C., were on the briefs.

Earl L. Huntington, Washington, D. C., with whom was Asst. Atty. Gen., Louis F. Oberdorfer, Washington, D. C., for defendant. James P. Garland, Lyle M. Turner and George T. Qualley, Washington, D. C., were on the brief.

MADDEN, Judge.

The plaintiff estate claims that $2,107.47 of the Federal estate taxes which it was required to pay, should not have been assessed and collected from it, and should be refunded. The estate claimed a certain deduction on Schedule K of its estate tax return. The Commissioner of Internal Revenue disallowed the deduction, and thereby added the $2,107.47 to the tax. Our question is whether the Commissioner was right in disallowing the deduction. The facts...

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