Dumbrill v. United States

Judge’s Memorandum,

KERR, District Judge.

This action arises upon a suit brought by Richard S. Dumbrill, Executor of the Estate of Edward C. Dixon, deceased, seeking the recovery of estate taxes in the amount of $5,808.34 from the United States. Jurisdiction is predicated upon 28 U.S.C. § 1346(a).

The facts involved in this action were agreed upon by the parties, as evidenced by the stipulation on file herein. The taxpayer filed an estate tax return with the Internal Revenue Service, hereinafter referred to as the I.R.S., on April 15, 1970, and paid the sum of $105,024.00. However, the I.R.S.…