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McFADDIN v. UNITED STATES

No. 42516.

13 F.Supp. 766 (1936)

McFADDIN et al. v. UNITED STATES.

Court of Claims.

March 2, 1936.

Attorney(s) appearing for the Case

Rolla D. Campbell, of Huntington, W. Va., for plaintiffs.

Guy Patten, of Washington, D. C., and Frank J. Wideman, Asst. Atty. Gen., for the United States.

Before BOOTH, Chief Justice, and GREEN, LITTLETON, WILLIAMS, and WHALEY, Judges.

WILLIAMS, Judge.

The plaintiffs, executors of the estate of James L. Caldwell, deceased, seek recovery of $82,134.22, with interest thereon, alleged to have been overpaid by them on account of federal estate taxes imposed and collected under section 402 (a) of the Revenue Act of 1921 (42 Stat. 227, 278), which reads:

"That the value of the gross estate of the decedent shall be determined by including the value at the time of his death of all property, real...

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