Maher v. Ramsey County

HutchiNsoN, District Judge.

The facts of this case are not controverted. John W. Maher died testate July 30, 1936. His will was admitted to probate. Thereafter an estate tax return was filed and an estate tax in the sum of $2,222.40 as approved by the Tax Commissioner was assessed and final payment made on November 19, 1938. The estate was closed. On August 24, 1946, Howard Mahler and Michael J. Crowley as Trustees of an Insurance Trust petitioned the county court for refund, setting forth that as such trustees they had paid the estate tax in the John W. Maher Estate as assessed and that the…