Simon v. Hoey

LEIBELL, District Judge.

This is an action under the Internal Revenue Laws of the United States, 26 U.S.C.A. § 1 et seq., to recover income taxes paid by the estate of Edward J. Cornish, deceasesd. The case was submitted to the Court upon a stipulation of facts and certain exhibits therein referred to.

It appears from the stipulation that Edward J. Cornish died a resident of Putnam County, State of New York on May 3, 1938 leaving a last will and testament dated August 11, 1937, naming the plaintiffs herein as executors. The will was admitted to probate June 13, 1938. It devised his entire…