Safe Deposit & Trust Co. v. Tait

SOPER, District Judge.

This case arises on the demurrer of the United States to the suit of the executor to recover back the sum of $3,095.26 paid by it under protest to the United States as a tax on the estate of Talbot J. Albert, under the Revenue Act of 1918, which became effective February, 1919. Mr. Albert died March 18, 1919. The Commissioner of Internal Revenue included in the net estate, upon which the tax was computed, property covered by a deed of trust executed in 1911 and by certain additions thereto in 1917 and 1918.

The first deed was executed by Albert and his wife, each of whom…