SHERMAN v. UNITED STATES

Civ. A. No. 13890.

360 F.Supp. 119 (1973)

Louis G. SHERMAN, Jr., and Randolph W. Commins, Executors of the Estate of Louis G. Sherman, Sr., under the Last Will and Testament of Louis G. Sherman, Sr. v. UNITED STATES of America.

United States District Court, N. D. Georgia, Atlanta Division.

June 27, 1973.


Attorney(s) appearing for the Case

Haas, Holland, Freeman, Levison & Gilbert, Atlanta, Ga., for plaintiffs.

Julian Longley, Asst. U. S. Atty., Atlanta, Ga., Jay R. Weill, Trial Atty., Tax Div., Dept. of Justice, Washington, D. C., for defendant.


ORDER

O'KELLEY, District Judge.

Plaintiffs are the executors of the Estate of Louis G. Sherman, Sr., who died in 1964. Upon filing an estate tax return, the plaintiffs claimed a deduction for an obligation of the estate owing to the decedent's widow under a separation agreement. The deduction was disallowed by the Internal Revenue Service and the assessed taxes were paid by the plaintiffs. A claim was made for a refund and upon its disallowance, suit was...

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