Appleby v. United States

Two issues are presented in this case, the first which is identical with that dealt with in the cases of Francis S. and Eva Lee Appleby v. United States, No. 50155, and Edgar T. Appleby v. United States, No. 50157, ante, p. 91, and the opinion rendered there is equally applicable here. As to this issue, the factual differences between this and the above cited cases are ones of detail and may be briefly summarized.1

Plaintiffs, as executors of their father’s estate2 sue to recover $27,037.69, plus interest alleged to represent an overpayment of income tax paid by the estate for the year 1941,…