Pennsylvania Co. for Insurance on live & Granting Annuities v. United States

BARD, District Judge.

This is an action by the surviving executor of the estate of Charles W. Tindle, deceased, to recover a refund of federal estate taxes which it paid. I make the following special

Findings of Fact:

1. The plaintiff is the surviving executor of the estate of Charles W. Tindle, deceased, who died February 15, 1937.

2. Belle McGill Tindle, the other executor of the estate, died July 24, 1941.

3. The plaintiff and Bell McGill Tindle, as executors of this estate, executed under oath an estate tax return, Form 706, for the estate, wherein they exercised the option granted by Section…