Ayer v. White

WILSON, Circuit Judge.

This is an action at law brought in the United States District Court for the District of Massachusetts by the executors of the will of Frederick Ayer, who died in March, 1918, to recover estate taxes alleged to have been illegally assessed and collected to the amount of $95,879.35.

Briefly, the facts which form the basis of this litigation are as follows: On or about September 8,1919, in pursuance of the Federal Estate Tax Law approved September 8,1916 (39 Stat. 777, §§ 201-212), as amended by the acts' approved March 3, 1917 (39 Stat. 1002, §§ 300, 301), and October 3,…