Union Trust Co. of Pittsburgh v. Heiner

SCHOONMAKER, District Judge.

This is an action at law by the Union Trust Company of Pittsburgh, Pa., executor of the last will and testament of Samuel T. Owens, Jr., late of Pittsburgh, Pa. against D. B. Heiner, Collector of Internal Revenue for the Twenty-Third District of Pennsylvania, to recover $1,906.61, with interest and costs. A jury trial being waived, the case was tried before the court without a jury.

Findings of Fact.

The court finds the following facts:

Samuel T. Owens, Jr., died on March 21, 1921, a resident of Pittsburgh. His last will and testament were duly admitted to probate,…