WORTHEN v. UNITED STATES

Civ. A. No. 58-1113-F.

192 F.Supp. 727 (1961)

Joseph W. WORTHEN and Boston Safe Deposit and Trust Company, Executors of the Will of Robert M. Stone, Deceased v. UNITED STATES of America.

United States District Court D. Massachusetts.

April 3, 1961.


Attorney(s) appearing for the Case

Joseph W. Worthen, Palmer B. Worthen, Roger B. Coulter, Parker, Coulter, Daley & White, Boston, Mass., for plaintiff.

Elliot L. Richardson, U. S. Atty., James C. Heigham, Asst. U. S. Atty., Boston, Mass., L. Lee Philips, Dept. of Justice, Washington, D. C., for defendant.


FRANCIS J. W. FORD, District Judge.

This is an action to recover an alleged overpayment of estate taxes made by plaintiffs as executors under the last will of Robert M. Stone. Two issues are involved: (1) the valuation of certain shares of stock owned by decedent and included in his estate, and (2) the question of whether certain payments amounting to $30,000 made to Stone's widow were properly included in Stone's estate.

Valuation of Stone and Forsyth Stock...

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