White v. United States

GREEN, Judge.

The two suits above entitled are each brought upon claims for refund. In case No. 43001, the recovery of $13,246,94 with interest is asked; in case No. 43002, $446.-06 with interest is sought to be recovered. In both cases the recovery is sought on the ground of alleged overpayments of income taxes. The suits are brought by the respective executors of Alexander M. White in No. 43001 and William A. White in No. 43002. Refund claims were duly filed by the testators. In No. 43001, the plaintiffs contend that the Commissioner of Internal Revenue erred in treating as a capital loss on…