Wiggin v. Hassett

FORD, District Judge.

This is an action by the executors of the estate of Delia P. Smith, deceased, against the Collector of Internal Revenue to recover the sum of $2,255.99 with interest thereon from June 25, 1940, representing a portion of a deficiency federal estate tax paid on that date.

The facts, stipulated for the most part, are as follows:

Delia P. Smith, who died January 15, 1938, was a resident of Massachusetts at the time of her death. She was a one-third residuary legatee under the will of her mother, Sina S. Robinson, also a resident of Massachusetts, who. died December 29, 1935.…