City Bank Farmers Trust Co. v. Pedrick

L. HAND, Circuit Judge.

The defendant, a collector of internal revenue, appeals from a judgment in favor of the plaintiff in an action brought to recover estate taxes alleged to have been unlawfully collected. The only question is whether a bank deposit of $80,377.02 was properly included within the estate of a deceased alien, or whether it should have been excluded under § 863(b) of the Internal Revenue Code. The facts, which were conceded, are as follows. Edwin Prestage, a British subject, died on October 11, 1940, leaving a will which was admitted to probate after his death, and under which…