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BOND'S ESTATE v. UNITED STATES

No. 205-57.

326 F.2d 999 (1964)

ESTATE of Harry S. BOND v. The UNITED STATES.

United States Court of Claims.

January 24, 1964.

Attorney(s) appearing for the Case

Martin Rubashkin, for plaintiff. Philip Zimet, New York City, John J. Slain, and Alfred L. Scanlan, Washington, D. C., were on the brief.

Gilbert W. Rubloff, Dept. of Justice, 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.

Before JONES, Chief Judge, and WHITAKER, LARAMORE, DURFEE and DAVIS, Judges.

JONES, Chief Judge.

This is a suit by the executor of the estate of Harry S. Bond for a refund of income taxes which plaintiff alleges were erroneously collected for the year 1951. Plaintiff asserts that there was an over-payment of income taxes due to his failure to deduct from taxable income for 1951 that portion of the income which became payable to the legatees and distributees during that year.

The issue involved section 162(b) and (c) of the Internal...

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