13, 1950, and by his last will and testament, duly probated in the Office of the Register of Wills of said county and recorded in Will Book, Volume 25, at page 307, appointed Edward J. Eggleston and Sadye J. DeRoy as executors of said will. Said executors duly qualified to act as such before said Register of Wills and thereafter the said Sadye J. DeRoy intermarried with Benjamin Silverman and is now known as Sadye J. DeRoy Silverman.
4. On or about the 23rd day of November, 1951, plaintiffs filed their federal estate tax return for said decedent's estate and paid the tax shown thereby, to wit, $ 28,419.80.
5. On or about September 13, 1954, T. Coleman Andrews, Commissioner of Internal Revenue Service, by A. J. Dudley, District Director of Internal Revenue, sent a letter to Edward J. Eggleston, one of the plaintiffs herein, as coexecutor, proposing a deficiency tax of $ 15,627.26. By letter dated October 8, 1954, the District Director advised plaintiffs that the estate was allowed a credit against said deficiency in the amount of $ 2,187.77. The deficiency letter referred to contained the following reason for the assessment of a deficiency tax, to wit:
"Schedule M --
Marital Return Company Determined
Item 2 1026.11 Equitable Exhibit A
Item 3 5017.35 Equitable Exhibit B
Item 4 3031.81 Equitable Exhibit C
Item 5 7020.28 Equitable Exhibit D
Item 6 2013.80 Equitable Exhibit D
Item 7 1019.34 Equitable Exhibit E
Item 8 2000.00 Equitable Exhibit F
Item 9 3000.00 Equitable Exhibit G
Item 10 7179.78 Equitable Exhibit H
Item 11 16540.99 Equitable Exhibit I
Item 12 25623.86 Equitable Exhibit 5
Item 13 25590.20 Equitable Exhibit 4
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