McGRAW v. UNITED STATES

Civ. A. No. 108.

229 F.Supp. 118 (1964)

Willard G. McGRAW and Virginia National Bank (Successor by consolidation to Peoples National Bank of Charlottesville, Virginia), as executors of the Estate of Carolyn M. Barbour, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court W. D. Virginia, at Charlottesville.

April 9, 1964.


Attorney(s) appearing for the Case

Joseph W. Richmond, Charlottesville, Va., Frederick A. Ballard, Kilpatrick, Ballard & Beasley, Washington, D. C., for plaintiffs.

Thomas B. Mason, U. S. Atty., Roanoke, Va., C. Moxley Featherston, George A. Hrdlicka, Herbert Odell, Attys., Dept. of Justice, Washington, D. C., for defendant.


MICHIE, District Judge.

This is an action by the executors of the estate of Carolyn M. Barbour for the refund of $17,521.51 paid in December 1961 as part of decedent's federal estate tax. No charitable deduction was taken on the original estate tax return with respect to that portion of decedent's estate bequeathed as a remainder interest to certain charitable organizations named in the will. In early 1962 the plaintiffs filed a claim for refund for the above amount...

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