Faber v. United States

BOOTH, Chief Justice.

The plaintiff is the executor of the estate of Jenny Faber, deceased. In this suit recovery of a judgment for $7,653.45 is sought, said su'm being the amount of an estate tax paid under protest by the Alien Property Custodian to the Commissioner of Internal Revenue on April 16, 1925. No jurisdictional issue is involved.

Jenny Faber, plaintiff’s testatrix, was residing at Stein, near Nürnberg, Bavaria, Germany, at the time of her death on March 8, 1919. She was a nonresident citizen of the United States. On the date of her death she owned two parcels of real estate in the…