Donnan v. Heiner

GIBSON, District Judge.

This matter comes before us upon defendant’s statutory demurrer to plaintiffs’ statement. The facts disclosed by the statement are substantially as follows:

John W. Donnan died at Washington, Pa., on December 23, 1928. The present plaintiffs, executors of his estate, made a return for estate tax purposes on December 19, 1929, which showed a net taxable estate of $1,173,987.21, and a tax due of $62,578.98. Credit was claimed thereon of 80 per cent, paid to the state of Pennsylvania in the amount of $50,063.10, and the balance, $12,-515.80, was paid to the United States.…