Reed v. Howbert

LEWIS, Circuit Judge. .

The executrix of Verner Z. Reed’s estate instituted an action on June 30, 1924, against the Collector of Internal Revenue of the District of Colorado to recover $978,-004.24 based on her claim that she had paid said sum to the Collector under duress on May 7,1923,'and that it had been erroneously or illegally assessed by the Commissioner as an additional federal estate tax against said estate. She also asked for interest on said sum “as provided by law from the 7th day of May, 1923.” After issue joined the parties waited for final decision in Nichols v. Coolidge, 274 U.…