Forrester v. Trust Company of Georgia

Error is assigned on the order of the court overruling a general demurrer to the petition of the defendant in error. The action was brought by the defendant in error, in its capacity as executor of the will of John D. Simmons, against the State Bevenue Commissioner, for refund of $3.11 principal, together with interest, as tax paid the commissioner under protest on the amount of $1000 claimed as exempted by the executor in making his fiduciary income-tax return for 1937. The executor duly filed his claim for refund, which the commissioner denied. We quote from the petition as follows:…