Stark v. United States

HICKENLOOPER, District Judge.

This is an action to recover certain federal estate tax payments assessed against the plaintiffs, by including in the value of the estate as of the time of death certain intangible personal property constituting the res of a trust created by the decedent in the year 1915, which taxes were paid under protest. Section 402 (c), Internal Revenue Act, approved February 24, 1919 (Comp. St. § 6336%e). The United States is designated as defendant, the collector of internal revenue to whom the payment was made being no longer in office. All applications for refunder,…