United States v. Schmidt

HARPER, Chief Judge.

This is a proceeding by the United States government under 26 U.S.C.A. §§ 7402-7403, and 28 U.S.C.A. §§ 1340, 1345 and 1396. The basic undisputed facts show that Peter Schmidt, Sr. (hereinafter referred to as “Senior”), died intestate on August 2, 1954, and that letters of administration were granted to Peter Schmidt, Jr. (hereinafter referred to as “Junior”), on March 22, 1955. An inventory filed December 19,1955, showed assets of the estate to be only $600.00. On August 24, 1955, plaintiff filed formal proof of claim with the Probate Court of the City of St. Louis for…