United States v. Curtis C. Goodson, of the Estate of Louis W. Hill, (Two Cases)

VAN OOSTERHOUT, Circuit Judge.

This is an appeal 1 by the United States from judgment of the District Court (memorandum opinion reported 151 F. Supp. 416) in favor of the plaintiff executor for the refund of $200,837.73 estate tax alleged to have been erroneously assessed. Plaintiff had paid the tax and had filed timely claim for refund which was rejected. 2 Jurisdiction is established.

Plaintiff is the executor of the estate of Louis W. Hill who at the time of his death on April 27, 1948, was a resident of Minnesota. Mr. Hill’s will, which included four codicils, bequeathed certain household…