Aldridge v. United States

This is a suit brought by Mary S. Aldridge, executrix of the will of William O. Aldridge, deceased, to secure a refund of $20,911.71, on account of a duplication in the income tax for the year 1918 paid by said William O. Aldridge. The latter died prior to December 16, 1920, and on that date plaintiff qualified as executrix in the Chancery Court of Washington County, Miss. William O. Aldridge was at the time of hijs death a citizen and resident of the State of Mississippi.

On April 17, 1919, William O. Aldridge filed his income-tax return f,or the year-1918, which showed a tax due thereon *429of…