LEWALD v. UNITED STATES


245 F.Supp. 336 (1965)

Janet S. LEWALD and Emanuel M. London, as Executors of the Estate of Sidney Lewald, deceased, Plaintiffs, v. The UNITED STATES of America, Defendant.

United States District Court S. D. New York.

September 7, 1965.


Attorney(s) appearing for the Case

Joseph Rogers, New York City, for plaintiffs.

Robert M. Morgenthau, U. S. Atty., Bruno Lederer, Asst. U. S. Atty., of counsel, for the United States.


RYAN, Chief Judge.

This is an action to recover a refund of Federal estate taxes in the amount of $15,112.15 plus interest. Jurisdiction is based upon Title 28, U.S.C. § 1346(a) (1). The refund sought consists of two items: a claimed overpayment due to an improper computation of the marital deduction, and a credit for Canadian estate taxes paid subsequent to the filing of the United States estate tax return.

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