McCaughn v. Girard Trust Co.

BUFFINGTON, Circuit, Judge.

In the court below the Girard Trust Company, executor of Annie Bradford, brought suit and recovered judgment against MeCaughn, collector of internal revenue, for taxes alleged to have been erroneously assessed and wrongfully collected from her estate under the provisions of the Revenue Act of 1918 (40 Stat. 1057). Thereupon the collector sued out this writ of error, and the case turns on the meaning and effect to be given, as applied to the real estate here involved, of these words of the act: “Any interest therein * * * with respect to which he has at any time…