Suisman v. Eaton

HINCKS, District Judge.

This is an action to recover income taxes heretofore paid. A jury having been waived, the case was tried to the court.

Facts.

1. The plaintiff, Sarah P. Suisman, of West Hartford, Conn., is the widow and residuary legatee under the will of Michael Suisman, late of Hartford, Conn., deceased, who died testate on April 4, 1921, leaving four children surviving him besides the plaintiff herein.

2. By his will, said decedent provided for the payment of his debts and funeral expenses, made certain charitable bequests, and bequeathed and devised his -entire estate remaining after…