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BAER v. MILBOURNE

No. 5582.

13 F.Supp. 998 (1936)

BAER v. MILBOURNE, Acting Collector of Internal Revenue.

District Court, D. Maryland.

March 6, 1936.

Attorney(s) appearing for the Case

S. Ralph Warnken and Cook & Markell, all of Baltimore, Md., for plaintiff.

G. Randolph Aiken, Asst. U. S. Atty., of Baltimore, Md., for defendant.

CHESNUT, District Judge.

This case arises under the Federal Estate Tax Act of 1926, § 303(a) (1), as amended in 1932. The tax is laid on the net estate, which is to be computed as provided in the Act. Here there is no controversy as to the amount of the gross estate, but a sharp difference as to the deductions therefrom to determine the amount of the net estate. Act June 6, 1932, § 805, 47 Stat. 280 (26 U.S.C.A. § 1095(a) (1), now 26 U.S.C.A. §...

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