United States v. Saxe

ALDRICH, District Judge.

This is a motion for summary judgment of dismissal. The following facts appear, either of record or as a result of stipulation of counsel in open court. David Saxe died in 1951. His estate was probated in Norfolk County, Massachusetts, and the defendants qualified as his executors. In 1952 the government filed proof of claim therein for unpaid income taxes for the years 1943-5, inclusive, assessed against Saxe in 1948. The amount of the taxes allegedly due, with interest, exceeded $50,000. The executors thereafter moved the probate court for permission to sell certain…