Beatty v. Heiner

SCHOONMAKER, District Judge.

The defendant has filed an affidavit of defense under the Pennsylvania Practice Act (Pa. St. 1920, § 17200), raising questions of law. This affidavit is in lieu of demurrer under the old Practice Act, and admits all the facts well pleaded in the statement of claim.

The action is one of • assumpsit, wherein the plaintiff, Cora B. Beatty, as executrix of the last will and testament of John W. Beatty, deceased, seeks to recover from D. B. Heiner, collector of internal revenue of the Twenty-Third district of the United States, an alleged overpayment of income tax for…