Van Dyke v. Kuhl

KERNER, Circuit Judge.

We are asked to determine whether a judgment in a prior action between the parties for the recovery of federal estate taxes precludes the maintenance of this action.

The facts are stipulated. On February 13, 1941 Anne Hamilton McIntosh died testate, and on December 2, 1941 plaintiffs as executors of her last will and testament filed an estate tax return evidencing a federal tax due. Plaintiffs paid the Collector the amount of the tax shown on the return. A deficiency was subsequently assessed, and paid under protest. Plaintiffs instituted a suit against the Collector for…