Toy

This ease involves a tax upon the estate of George Daniel Toy, who died January 23, 1921. At the time the estate tax return was made, a tax was paid upon the theory that the widow inherited one-half of the community property, tax free. On August 16,1922, an additional tax in the sum of $23,995.63 wás assessed upon the theory that the widow's half of the community property was a part of the husband’s estate and was therefore taxable. A part of this amount was paid, leaving a balance of $16,303.87. In March, 1925, the Commissioner of Internal Revenue advised the estate, which had protested the additional assessment, that the estate was entitled to abatement and refund, and stated that a formal claim should be filed. Such claim was made March 28, 1925. The claim for refund was rejected September 29, 1926, by the commissioner, and the claim in abatement was likewise rejected October 23, 1926. This suit by the United States to recover the tax was filed November 14, 1927. A counterclaim of $8,797.20 because of prior taxation within a five-year period (the widow of George Daniel Toy having died, and her estate having paid this sum) was claimed by defendants and, at the trial, was…