Frew v. Bowers

GODDARD, District Judge.

This action is brought by Walter E. Erew, Warren B. Nash, and- the Com Exchange Bank, as executors of the last will and testament of William A. Nash, deceased, against Erank K. Bowers, as collector of internal revenue, to recover the sum of $42,862.38, with interest thereon, alleged to have been erroneously and illegally assessed and collected as an additional federal estate tax on the estate of William A. Nash, deceased, under the provisions of title 4 of the Revenue Act of 1921 (42 Stat. 285). The defendant makes this motion to dismiss the complaint on the ground…