Fairbanks' Estate v. Commissioner

SIBLEY, Circuit Judge.

George Dudley Fairbanks, claiming to be administrator of his deceased wife Margaret McAllen Fairbanks, petitioned the Board of Tax Appeals praying that an assessment by the Commissioner of estate taxes against his wife's estate be corrected; that his own return for such taxes (which showed none due) be approved, and that the existing assessment be cancelled, and a new one be made; and that the Board adjudge that a warrant for distraint which was enforced against his bank account be declared unlawful, and that necessary orders be issued to recover the money collected on…