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MARTIN v. UNITED STATES

No. CV 85-5512-AAH (McX).

638 F.Supp. 1220 (1986)

Scott G. MARTIN and Amy L. Mischel, executors of the Estate of James M. Martin, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, C.D. California.

July 14, 1986.

Attorney(s) appearing for the Case

Schessler & Tribbey by John Schessler, Los Angeles, Cal., for plaintiffs.

Robert C. Bonner, U.S. Atty. by Mason Lewis, Asst. U.S. Atty., Los Angeles, Cal., for defendant.

MEMORANDUM OF DECISION AND ORDER FOR JUDGMENT FOR PLAINTIFF.

HAUK, Senior District Judge.

I. PRELIMINARY STATEMENT

This is an action for recovery of internal revenue tax brought by plaintiffs Scott G. Martin and Amy L. Mischel, co-personal executors of the estate of James M. Martin. Plaintiffs allege that defendant United States of America erroneously assessed and collected federal estate tax from them in the amount of $26,262.23.

Decedent...

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