Leach v. Nichols

William. E. Walker, of Taunton, Massachusetts, died testate November 9, 1918. Petitioner, as executor of the estate, paid the taxes imposed by the State in respect of the property which passed from the decedent. He also paid to respondent the federal estate taxes prescribed by the Revenue Act 1916, 39 Stat. 756,- 778, which the Commissioner reckoned without deducting from the gross estate the taxes exacted by the State. The Circuit Court of Appeals denied his right to recover the alleged overpayment — the difference between the sum- demanded and what would have been due if the claimed…