Chicago Title & Trust Co. v. United States

PERRY, District Judge.

This a suit by the executors of the Last Will of Leon Sigman, deceased, for the recovery of alleged overpayment of income tax during his lifetime. The sum of $26,-184.81 is claimed as a refund for income tax paid by the taxpayer during the year 1943 and the sum of $27,894.13 for the year 1946, together with interest from the time the respective amounts were paid toward payment of income tax. For the year 1943 taxpayer, Leon Sigman, paid to the Collector of Internal Revenue of the United States a total income tax in the amount of $27,333.-■02 for which he seeks a refund…