Appleby v. United States

LITTLETON, Judge.. Two issues are presented in this casé; the first which is identical with that dealt with in the cases of Appleby v. United States, 116 F.Supp. 410, and Appleby V; United States, 116 F.Supp. 415, this day *419deeided, 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…