Tait v. Safe Deposit & Trust Co. of Baltimore

NORTHCOTT, Circuit Judge..

These are cross-appeals from a judgment of the District Court of the United States for the District of Maryland, at Baltimore. Two actions at law were brought by the Safe Deposit & Trust Company of Baltimore, as 'executor of Thomas. H. Bowles, deceased (hereinafter referred to as plaintiff), against Galen L. Tait, Collector of Internal Revenue (hereinafter referred to as defendant)., to recover alleged overpayments of federal estate taxes paid on the estate of said Bowles. The eases were consolidated and submitted to the court in lieu of a jury. Certain questions of…