Bach v. Rothensies

WELSH, District Judge.

This suit was brought by the executors of the will of the deceased taxpayer to obtain-a refund of income tax paid on income accrued at the time of his death. The case is before us upon a stipulation of the facts. Both sides have submitted requests for comprehensive findings and conclusions and in compliance with those requests and as a basis for the determination of the issues, the following facts are recited as our findings:

The plaintiffs are Charles T. Bach and the Girard Trust Company, executors of the- will of Anthony J. Drexel, who died on December 14, 1934, letters…