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SMITH v. UNITED STATES

No. 357-54.

139 F.Supp. 305 (1956)

Warren P. SMITH and the Bank of New York, as Executors Under the Last Will and Testament of Clara L. Westinghouse MILLER, Deceased, v. UNITED STATES.

United States Court of Claims.

January 31, 1956.

Attorney(s) appearing for the Case

Mason G. Kassel, New York City, for plaintiff. Harry J. Rudick and Lord, Day & Lord, New York City, were on the briefs.

David R. Frazer, Detroit, Mich., with whom was Asst. Atty. Gen. H. Brian Holland, for the defendant. Elizabeth B. Davis and Andrew D. Sharpe, Washington, D. C., were on the brief.

Before JONES, Chief Judge, and LITTLETON, WHITAKER, MADDEN and LARAMORE, Judges.

MADDEN, Judge.

The plaintiffs sue to recover estate taxes in the amount of $221,047.53. The primary issue presented is whether the decedent transferred the property in question prior to March 4, 1931, within the meaning of section 811(c) of the Internal Revenue Code of 1939, 26 U.S.C. § 811(c), as amended by the Technical Changes Act of 1949, § 7(a, b), 63 Stat. 895, 896, as amended by the Revenue Act of 1951, 65 Stat. 567, 26 U.S.C. § 811 note.

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