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HILES v. UNITED STATES

Civ. A. No. 2402.

198 F.Supp. 857 (1961)

Mary Isabel HILES, Individually and as Executrix under the Will of Morgan Hiles, Deceased, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court S. D. Alabama, S. D

As Amended December 7, 1961.

Attorney(s) appearing for the Case

Hardy B. Smith, Gaillard, Gaillard & Smith, Mobile, Ala., for plaintiff.

Ralph Kennamer, U. S. Atty., Mobile, Ala., for defendant.

DANIEL HOLCOMBE THOMAS, District Judge.

Plaintiff instituted this suit under the provisions of Title 28 United States Code, Sections 1346 and 1402, to recover the sum of $4,038.42, plus interest thereon, alleged to have been erroneously assessed as an estate tax from the estate of Morgan Hiles, deceased. The controversy arises over the marital deduction claimed by plaintiff under Section 2056, Title 26 U.S.C.A., I.R.C.1954.

The facts are not in dispute, and...

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