Blackburne v. Brown

JOHNSON, District Judge.

This is an action at law to recover $24,-903.66, with interest, alleged to have been erroneously assessed and collected as federal estate tax under the Revenue Act of 1924. The defendant filed an affidavit of defense, raising the question of law that the facts set forth in the statement of claim are not sufficient to constitute a cause of action. The District Court [35 F.(2d) 963] held the defense sufficient and directed judgment to be entered for the defendant, whereupon the plaintiffs appealed to this court.

The facts, as alleged in the plaintiffs’ statement of claim,…