UNITED STATES DISTRICT COURT DISTRICT OF NEW JERSEY
August 20, 1953
MALONEY. LUCAS v. MALONEY. BROWN v. MALONEY
The opinion of the court was delivered by: MADDEN
These are suits for the recovery of income taxes paid for the year 1944. The taxes in question were paid, timely claims for refund were filed and suits instituted within the statutory period. The parties agree and the Court finds that the Court has jurisdiction to entertain the actions. The three cases were consolidated and submitted on the pleadings and a stipulation which establishes the facts in the matter. They are as briefly as can be stated, as follows:
The plaintiffs are the children and equal beneficiaries of the Estates of Warren Webster, who died testate, a resident of the State of Florida, December 21, 1938, and his wife Fannie S. Webster, who died testate, likewise a resident of the State of Florida, January 11, 1940.
On December 27, 1939 the executors of the Warren Webster Estate filed a Florida Estate Tax Return and paid the tax of $ 45,016.74 shown due thereon. They filed on February 27, 1940 a Federal Estate Tax Return for the estate of that decedent and paid the tax of $ 236,066.04 shown due thereon.
On March 3, 1941 the executors of the Fannie S. Webster Estate filed a Florida Estate Tax Return and paid the tax of $ 881.14 shown due thereon, and on March 22, 1941 filed a Federal Estate Tax Return and paid a tax of $ 14,470.25 shown due thereon.
Around the time of filing the estate tax returns of Warren Webster (both Federal and State) the executors made distribution of the larger part of the estate to the beneficiaries, as follows:
To Warren Webster, Jr.-$ 150.00, 4/4/39; $ 2400.00, 6/30/39; $ 156,848.55, 12/22/39; $ 73,958.14, 7/23/40 Total $ 233,356.69
To Marguerite W. Lucas-$ 156,848.54, 12/22/39; $ 73,958.14, 7/23/40 Total $ 230,806.68
To Pauline W. Brown-$ 156,848.55, 12/22/39; $ 73,958.14, 7/23/40 Total $ 230,806.69
The executors of the Fannie S. Webster Estate made distribution to the beneficiaries, as follows:
To Warren Webster, Jr.-$ 1,833.33, 3/15/40; $ 56,757.08, 4/4/40; $ 585.00, 6/11/40; $ 1,934.57, 4/30/45 Total $ 61,159.98
To Marguerite W. Lucas-$ 83.33, 3/15/40; $ 56,757.08, 4/4/40; $ 585.00, 6/11/40; $ 1,934.57, 4/30/45 Total $ 59,359.98
To Pauline W. Brown-$ 83.34, 3/15/40; $ 56,757.08, 4/4/40; $ 585.00, 6/11/40; $ 1,934.57, 4/30/45 Total $ 59,359.98
On September 9, 1944 a deficiency in Federal Estate Taxes upon the Warren Webster Estate was assessed in the amount of $ 210,414.21, together with interest of $ 57,641.95. This assessment was paid partly by the estate and partly by the distributee-plaintiffs, as follows:
10/19/44 -- U. S. Bonds (Estate) $ 203,939.00
10/19/44 -- Estate of Warren Webster 6,475.21
$ 210,414.21 (Principal)
10/24/44 -- Marguerite W. Lucas $ 19,213.98
10/26/44 -- Pauline W. Brown 19,213.98
10/27/44 -- Warren Webster, Jr. 19,213.99
$ 57,641.95 (Interest)
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