Case Name: J. W. SCARBROUGH AND LEMUEL SCARBROUGH, TRUSTEES OF THE ESTATE OF E. M. SCARBROUGH, DECEASED, v. THE UNITED STATES
Court: United States Court of Claims
Jurisdiction: United States
Decision Date: 1934-11-05
Citations: 80 Ct. Cl. 152
Docket Number: No. 41906
Parties: J. W. SCARBROUGH AND LEMUEL SCARBROUGH, TRUSTEES OF THE ESTATE OF E. M. SCARBROUGH, DECEASED, v. THE UNITED STATES
Judges: 
Reporter: United States Court of Claims Reports
Volume: 80
Pages: 152–155

Head Matter:
J. W. SCARBROUGH AND LEMUEL SCARBROUGH, TRUSTEES OF THE ESTATE OF E. M. SCARBROUGH, DECEASED, v. THE UNITED STATES
[No. 41906.
Decided November 5, 1934]
Mr. A. Hard mg Paul for the plaintiffs.
Mr. Assistant Attorney General Frank J. Wideman for the defendant. Mrs. Elizabeth B. Davis and Mr. George H. Foster were on the brief.

Opinion:
MEMORANDUM BY THE COURT
The facts in this case are precisely the same as in the case of Lemuel Scarbrough et al. v. Commissioner of Internal Revenue, 17 B. T. A. 317. We think what was said by the Board of Tax Appeals in the above case is applicable here and that plaintiffs are entitled to recover the sum of $472.92, with interest thereon as provided by law. Judgment for the-same is accordingly awarded. It is so ordered.