Page v. Skinner

SYMES, District Judge.

William Bird Page died testate on November 4, 1918, leaving one-half of his property to his widow, the' plaintiff. The defendant, as collector of internal revenue for Colorado, assessed and collected as an estate tax on the net value of the deceased’s estate, $41,745.20, which was paid under protest. The plaintiff now seeks to recover in the first cause of action $19,398.08, alleged to be the excess collected over what the estate was actually liable for. *469The second canse of action seeks to recover the entire amount paid as being wholly illegal and void. Defendant demurs…