Busby v. United States

TEHAN, Chief Judge.

The plaintiff, Marjorie A. Busby, widow of Bert B. Busby and administra-trix of his estate, brings this action pursuant to § 1346(a) (1), Title 28 U.S.C. to recover $2301.56 plus interest which amount she alleges was illegally assessed and wrongfully collected as an estate tax by the defendant, United States of America. After issue was joined, the plaintiff filed a motion for judgment on the pleadings and the defendant filed a motion to dismiss. Briefs with respect to these motions have been filed, oral argument has been heard, and the court, having considered the…