Second Nat. Bank of Danville, Ill. v. Dallman

MAJOR, Chief Judge.

This is an appeal from a judgment entered by the district court on June 9, 1953, adverse to plaintiff, in an action to recover a federal estate tax paid under protest on the estate of Helen L. Ab-dill, deceased. Plaintiff is a trustee designated under the last will and testament of the said decedent. The portion of her estate upon which the tax was paid and for which the refund is sought is the sum of $30,000, proceeds of a life insurance policy paid by the insurer to the executor of decedent’s estate for reasons and under circumstances to be subsequently related.

The…