Dugan v. Miles

WOODS, Circuit Judge.

This action by the executors of the will of Thomas O’Neill, a resident of Baltimore, against the collector of *132internal revenue, is for the recovery of alleged excess estate taxes exacted. On demand of the collector, the executors in addition to the taxes admitted to be due, paid under protest $11,665.33 as if the whole of a certain $250,000 disposed of by will was taxable." The District Court, trying the cause by consent without a jury, adjudged the plaintiff entitled to recover $3,967.81 with interest from date of %payment, October 18, 1920. The case is here on…