T. S. Ballance, Administrator De Bonis Non With the Will Annexed of the Estate of Samuel D. Jarvis, Deceased v. United States

CASTLE, Circuit Judge.

The plaintiff-appellant Administrator, hereinafter referred to as the taxpayer, instituted this action in the District Court seeking a refund of federal estate tax allegedly overpaid. The District Court, after trial of the case without a jury, entered findings of fact, conclusions of law, and a judgment order denying the relief sought by the taxpayer insofar as it embraced any refund predicated on overpayment due to the disallowance of certain interest payments as deductions in the computation of the estate tax due on the estate of Samuel D. Jarvis, deceased. The…