BENJAMIN v. UNITED STATES

No. 353-59.

312 F.2d 428 (1963)

Robert M. BENJAMIN and Franklin E. Parker, Jr., as Executors of the Estate of Elsie Weil, Deceased v. The UNITED STATES.

United States Court of Claims.

Rehearing Denied April 5, 1963.


Attorney(s) appearing for the Case

Robert M. Benjamin, New York City, for plaintiffs. Boris I. Bittker, New Haven, Conn., Sidney D. Rosoff and Parker, Duryee, Benjamin, Zunino & Malone, New York City, were on the brief.

George Willi, Washington, D. C., with whom was Asst. Atty. Gen., Louis F. Oberdorfer, for defendant. Edward S. Smith, Lyle M. Turner and Philip R. Miller, Washington, D. C., were on the brief.


JONES, Chief Judge.

This is an action by the executors of the estate of Elsie Weil for a refund of $108,391.10, estate taxes paid as a deficiency assessment resulting from the Commissioner's disallowance of the full deduction claimed by them for property previously taxed.

The issue arises in this way: Bertha Rosenheim died on April 15, 1947, leaving her entire estate by will in equal shares to her nephew and niece, Henry and Elsie Weil, who died on August...

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