Hill v. Nichols

BREWSTER, District Judge.

This is an action brought by plaintiff, as sole, surviving executor of the will of Peter C. Brooks, to recover from the defendant, as collector of internal revenue, an additional estate tax paid by plaintiff under protest The amount of- the tax and interest paid was $1,186,617.27. There was a trial without jury upon agreed facts.

Peter C. Brooks died January 27, 1920, léaving an estate subject to the estate tax imposed by the Revenue Act of 1918 (40 Stat. 1097). Some 15 years before his death the testator had transferred to trustees certain securities and cash, to be…