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McCALLUM v. UNITED STATES

No. 43536.

26 F.Supp. 1014 (1939)

McCALLUM v. UNITED STATES.

Court of Claims.

April 3, 1939.

Attorney(s) appearing for the Case

Frank J. Albus, of Washington, D. C. (Smith, Moore & Lucas, of Washington, D. C., on the briefs), for plaintiff.

Guy Patten, of Washington, D. C., and James W. Morris, Asst. Atty. Gen. (Robert N. Anderson and Fred K. Dyar, both of Washington, D. C., on the brief), for the United States.

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

GREEN, Judge.

Alexander McCallum, a resident of the State of Massachusetts, died October 3, 1919, and the plaintiff is the duly qualified executor of his estate. On September 20, 1920, plaintiff filed a Federal estate tax return on behalf of the estate of the decedent showing in detail the amount of Federal estate tax. The amount of tax so found to be due was paid by the plaintiff on October 20, 1920.

Included in the tax return and reported among the assets...

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