Gottlieb v. White

BREWSTER, District Judge.

This action is brought to recover a federal estate tax, paid by the plaintiff as executor under the will of William F. MeQuillen. The defendant has demurred to the declaration. It is alleged that MeQuillen died February 24, 1926; that in accordance with the provisions of the Revenue Aet of 1924 the plaintiff duly filed a return, as required by the federal estate tax pro visions of such aet; that the Commissioner of Internal Revenue determined the amount of the tax due from the estate to be' $21,591.16, which amount, plus interest of $76.06, was paid by the plaintiff;…