The opinion of the court was delivered by: MARSH
In this action plaintiffs seek to recover additional estate taxes which they assert were erroneously assessed against and collected from them. From the testimony presented, the court makes the following
1. Plaintiffs, Florence Browarsky, now Florence Lipsher, and Ike Browarsky were duly appointed and qualified as the Executors and Trustees under the Last Will and Testament of Harry Browarsky, deceased, and the Estate of Harry Browarsky, deceased. On April 19, 1954, Ike Browarsky, Co-Executor and Co-Trustee of the decedent's estate, died, and on June 1, 1954, pursuant to the decedent's Last Will and Testament, Joseph Browar qualified as substitute Co-Executor and Co-Trustee. On November 30, 1955, the said Joseph Browar was substituted as a party plaintiff in lieu of Ike Browarsky, deceased.
2. The defendant, Stanley Granger, was at all material times the Collector of Internal Revenue in and for the Western District of Pennsylvania.
3. This suit arises under the provisions of the United States Internal Revenue Code.
4. On April 15, 1947, Harry Browarsky, a resident of the City of Pittsburgh, Allegheny County, Pennsylvania, died in Cleveland, Ohio. On May 3, 1947, his Last Will and Testament was duly probated, and Letters Testamentary were granted on his estate by the Register of Wills of Allegheny County, Pennsylvania.
5. On July 7, 1948, the executors filed a federal estate tax return in the estate of Harry Browarsky, deceased, with the Collector above named, and paid to him the sum of $ 65,516.04, the amount of tax determined on the aforementioned estate tax return.
6. Subsequently, the Commissioner of Internal Revenue computed decedent's gross estate at $ 459,819.09 and determined that a deficiency in the sum of $ 33,952.02 was due and owing by the executors as additional federal estate tax.
7. On August 28, 1950, the executors paid to defendant the sum of $ 12,321.94 on account of the asserted deficiency, and on October 19, 1950 the executors paid to the defendant the sum of $ 26,127.37, which consisted of the principal balance due on the deficiency and interest due thereon.
8. On July 31, 1951, the executors filed with the Commissioner of Internal Revenue a timely claim for refund which included all estate taxes assessed against the estate by reason of the inclusion among the assets of the estate of certain United States Savings Bonds standing in the name of the decedent's two minor daughters.
10. On November 25, 1934, the decedent and Florence Browarsky, now Florence Lipscher, were married. Two children were born of this marriage -- Rachel Sandra on September 24, 1936, and Benita, on August 10, 1940. The marriage was terminated by the death of the decedent.
11. At the time of the decedent's death on April 15, 1947, Rachel Sandra Browarsky, one of the decedent's minor daughters, was the owner of the following United States Savings Bonds:
No. Face Value Series Issue Date Value
3 $1,000 each D March 1, 1941 $2,580.00
4 100 each D March 1, 1941 344.00
3 100 each E September 1, 1941 255.00
5 100 each E December 1, 1941 420.00
3 100 each E February 1, 1942 252.00
3 100 each E April 1, 1942 252.00
3 100 each E May 1, 1942 249.00
1 1,000 E September 1, 1943 810.00
1 1,000 F January 1, 1944 760.00
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