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YOUNG v. UNITED STATES

No. 74-1145.

388 F.Supp. 809 (1975)

Barbara D. YOUNG, Executrix under the Last Will and Testament of Ethel H. Director, Deceased, v. UNITED STATES of America.

United States District Court, District of Columbia, Civil Division.

February 4, 1975.

Attorney(s) appearing for the Case

Dexter M. Kohn, Washington, D. C., for plaintiff.

Gregory R. Schwandt, Dept. of Justice, Washington, D. C., for defendant.

MEMORANDUM OPINION

JOHN H. PRATT, District Judge.

This is a dispute between an executrix of an estate and the Internal Revenue Service over the deductibility on a federal estate tax return of claims against plaintiff's decedent's estate. The precise issue is whether claims paid as the result of a special bond or undertaking1 and enforceable under D. C. law against a decedent's estate are claims within the meaning of Internal...

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