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ELLIS v. UNITED STATES

Civ. No. 17720.

280 F.Supp. 786 (1968)

Gage B. ELLIS, Jr., Elizabeth K. Ellis and Thomas E. Coe, Jr., as Executors under the Will of Gage Banks Ellis, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court D. Maryland.

March 13, 1968.

Attorney(s) appearing for the Case

Theodore W. Hirsh, Jacques T. Schlenger, Edmund P. Dandridge, Jr., and Venable, Baetjer & Howard, Baltimore, Md., for plaintiffs.

Moshe Schuldinger, Donald R. Anderson, Dept. of Justice, and Mitchell Rogovin, Asst. Atty. Gen., of Washington, D. C., and Stephen H. Sachs, U. S. Atty., Baltimore, Md., for defendant.

HARVEY, District Judge:

The executors under the will of Gage B. Ellis ("the decedent") here seek to recover estate taxes in the amount of $153,251.10, together with $30,513.42 statutory interest thereon, paid by them to the District Director of Internal Revenue. Of this amount, $149,623.93 and all of the statutory interest were paid as additional estate taxes and interest following an audit of the decedent's estate tax return and a deficiency assessment by the District...

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