First Nat. Bank of Chicago v. United States

MAJOR, Circuit Judge.

This is an appeal from a judgment of the District Court entered January 14, 1938, wherein the plaintiff, as administrator of the estate of John F. Jelke, was awarded the sum of $75,215.16, with interest thereon, as a refund of income taxes paid by John F. Jelke for the calendar year 1925. The suit, commenced January 9, 1937, under Section 24, Twentieth, of the Judicial Code, U.S.C., Title 28, Section 41(20), 28 U.S.C.A. § 41(20), was tried without a jury, and the court made findings of fact and conclusions of law.

While the defendant argued on the merits that no recovery…