United States v. Willcox

NORTHCOTT, Circuit Judge.

This appeal involves estate tax paid by the executor of the estate of Thomas H. Will-cox, deceased, in the amount of $.12,056.90 principal, and interest, for which judgment was entered in favor of the executor, in the District Court of the United States for the Eastern District of Virginia, in January, 1934.

The facts as found by the court below are as follows:

Appellee is executor of the estate of his father, Thomas II. Willcox, deceased, a resident of Norfolk, Va., who died testate on February 2, 1926. Under the terms of his will decedent empowered his executors to…