Norris v. Goodcell

JAMES, District Judge.

This action is brought to recover the principal sum of $15,-874.12, alleged to have been paid under protest to the defendant collector as-an estate tax owing to the government. The tax was paid by Lucy Banning Ross, as executrix of the estate of Mary Hollister Banning, deceased. An additional charge amounting to $2,408.69, as interest, was collected on the same account' and the prayer of the complaint includes a demand for the repayment of that sum also. The real interest affected was that of Mary Banning Norris.

The tax charges were made on account of an alleged one-half…