Bell v. United States

BELL, District Judge.

This is an action under Section 24(20) of the Judicial Code, 28 U.S.C.A. 41(20), by the executrices of the will of Daniel L. Bell, deceased, .who died testate St. Paul, Minnesota, on March 15, 1944. It seeks recovery of $55,615.84 paid to the 'Collector of Internal Revenue on March 8, 1945, as additional federal estate taxes.

Daniel L. Bell, the deceased, was a resident of St. Paul for many years. In his will he nominated his sisters’Minnie A. Bell and Nellie V. Bell to be executrices. The will was admitted to probate in the Probate Court of Ramsey County and the sisters,…