Cahn v. United States

GREEN, Judge.

The plaintiff brings this suit to recover $3,672.86 with interest alleged to have been overpaid on taxes assessed against the estate of Jonas Kuppenheimer. Kuppenheimer was a resident of Illinois and died testate in that state on May 4, 1921, leaving his entire residuary estate to his wife. Bertram J. Cahn was appointed executor of liis estate.

On May 3,1922, Cahn, as executor of the estate, filed a federal estate tax return disclosing a tax of $81,768.07. The tax was computed and paid pursuant to the provisions of the Revenue Act of 1918, which was in effect at the time of the…