Braun v. Lewellyn

SCHOONMAKER, District Judge.

This is an action to recover estate taxes imposed by the Revenue Act of 1918, alleged to have been Illegally collected by, the defendant as collector of internal revenue. A july trial was waived and the case heard by the court.

On the pleadings and proofs, we make the following findings of fact:

The plaintiffs are executors of the last will and testament of Thomas H. Given, deceased, late of the city of Pittsburgh, Pa., who died June 28, 1919, possessed of an estate subject to' federal estate tax under the provisions of the Revenue Act of 1918.

The plaintiffs filed an…