Anderson v. United States

LITTLETON, Judge.

In this case plaintiffs seek to recover $188,948.03 with interest, income tax assessed and collected in respect of the income of Frank E. Anderson for 1920. Anderson died December 15, 1924, and Monroe I). Anderson was duly appointed executor of his estate and acted as such executor from January 1925 until discharged, April 16, 1934, when the net estate was distributed to the .present plaintiffs in this action. The total tax and interest assessed by the Commissioner in respect of the income of Frank E. Anderson for 1920 was $451,355.97, and $262,-407.94 thereof was collected…