Nichols ex rel. Estate of Nichols v. United States

Campbell, OMef Justice,

delivered the opinion of the court:

This case is before the court upon a report of the facts made and duly filed by a commissioner of the court, to whom it was referred for such report. The facts as reported are accepted by the parties, and are adopted-by the court as special findings of fact.

The executors of the last .will and testament of John W. T. Nichols, deceased, sue to recover certain taxes alleged to have been erroneously or illegally assessed and collected, which the Commissioner of Internal Revenue upon due application refused to refund. At the time of his…