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RICHARDSON v. THE UNITED STATES

Civ. No. 4352.

190 F.Supp. 369 (1961)

M. Valeria RICHARDSON, as sole beneficiary and distributee of the assets of the Estate of Laura V. Richardson, deceased, Plaintiff, v. THE UNITED STATES of America, Defendant.

United States District Court D. Wyoming.

January 12, 1961.

Attorney(s) appearing for the Case

Lathrop, Lathrop & Tilker, Cheyenne, Wyo., for plaintiff.

John F. Raper, Jr., U. S. Atty., Cheyenne, Wyo., and John Kilgariff, Atty., Tax Division, Dept. of Justice, Washington, D. C., for defendant.

KERR, District Judge.

By this action plaintiff seeks to recover the sum of $37,611.07, which represents the deficiency of estate tax liability assessed by the District Director of Internal Revenue, together with the sum of $6,813.27 interest, being a total of $44,424.34, which was paid under protest by plaintiff. The District Director based his determination of the deficiency on the theory that the deceased, Laura V. Richardson, enjoyed not merely a life estate in...

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