Union Trust Co. of Rochester v. United States

SWAN, Circuit Judge.

This action was brought under subdivision 20 of section 41 of title 28 of the Code. 28 USCA § 41 (20). The plaintiff, as executor of the estate of Charles Larrowe, who died on February 23, 1926, seeks recovery of an admitted overpayment of the federal estate tax assessed against said estate under the Revenue Act of 1924 (43 Stat. 253). The defendant, although admitting the overpayment, refuses to refund it on the ground that refund is barred by section 3228 of the Revised Statutes as amended. 26 USCA § 157. The tax was paid in two installments. The first installment,…