Second Nat. Bank of Saginaw v. Woodworth

MOORMAN, Circuit Judge.

Wellington R. Burt, a citizen of Michigan, died on March 2, 1919; and the Second National Bank of Saginaw, Mich., was nominated and qualified as executor of his will. On August 14, 1920, the bank filed a federal estate tax return, and tbe tax shown thereon was assessed and paid. Later tbe Commissioner increased tbe net value of tbe estate by adding thereto certain gifts made by tbe decedent during his life, and as a result-assessed an additional tax which was also paid. On May 24, 1922, the bank was discharged as executor of the estate and qualified as testamentary…