Delaware Trust Co. v. Handy

NIELDS, District Judge.

This is an action of indebitatus assumpsit to recover federal estate taxes in the sum of $283,130.20 alleged to have been illegally collected. The matter is now before the court on a special demurrer to the first count of the declaration.

William Du Pont died January 20, 1928. The plaintiff on January 21, 1929, filed with defendant an estate tax return in accordance with the requirements of the Act of Congress of February 26, 1926, known as the Revenue Act of 1926 (44 Stat. 9). On May 26,1926, the decedent transferred property to a trustee for the benefit of his son,…