Bindley v. Heiner

SCHOONMAKER, District Judge..This is a suit to recover federal estate taxes alleged to have been illegally exacted by the collector of internal revenue. A jury trial was waived and the case heard by the court. On the pleadings and proof we find the following facts:

John Bindley died December 18, 1921. The plaintiffs are his surviving executors. On December 14, 192*2, the executors of this estate filed a federal tax return with the collector, showing tax due to the amount of $180,235.34, which amount was paid. On or about May 3, 1926, the Commissioner of Internal Revenue, after audit and review…