Hamil v. Fahs

WHITEHURST, District Judge.

This is an action in which plaintiff, as executrix of the last will and testament of Georgé H. Mason, deceased, seeks to recover an alleged over-payment of estate taxes in the amount of $12,731.61 and interest thereon, alleged to have been erroneously and illegally assessed against and collected from the estate of the decedent.

At a pre-trial conference counsel suggested that the issues involved might be simplified by consideration of undisputed facts supporting defendant’s first affirmative defense, to wit:

“That the refund of any tax or the prosecution of this suit…