CHESNUT, District Judge.
In this case the executors of Merville H. Carter sue the Collector of Internal Revenue to recover an alleged overpayment of federal estate taxes. Three items are involved. They are (1) a three-eighths interest of the decedent in a partnership of which he was a member at the time of his death on September 5, 1939. This item was valued by the Commissioner of Internal Revenue at $95,768.10, and was included as an asset of the estate over the...
Let's get started

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.