Laird v. United States

STONE, District Judge.

This action is brought under Section 1346, Title 28, of the Judicial Code of the United States, 28 U.S.C.A. § 1346, and is for the recovery of the federal estate tax in the sum of $7,461.27 with interest thereon since August 27, 1948, alleged to have been illegally assessed against and collected from the estate of plaintiff’s deceased husband, Melvin R. Laird.

Plaintiff is the widow and sole legatee and devisee under the will of said Melvin R. Laird, deceased, who died testate, a citizen and resident of Wood County, Wisconsin, on March 19, 1946, and proceedings were duly…