Fitzroy v. United States

GREEN, Judge.

John Douglas Bates, a citizen of Massachusetts, died May 14, 1900. Administrators were duly appointed for his estate and pursuant to the Act of June 13, 1898 (30 Stat. 448), made two legacy tax returns covering distributions of the estate property and paid the tax imposed by this statute. The last distribution was not made until after July 1, 1902, and $10,907.-70 tax was paid by the administrators on March 12, 1903. On April 7, 1928, plaintiff, as sole administratrix of the estate, filed a claim for refund of all of the legacy taxes paid, but this suit is brought only to recover…