United States v. Pusey

WILBUR, Circuit Judge.

This action was brought January 14, 1927, by the government to recover $11,287.-10 which had theretofore been refunded to the appellees because it was a portion of the estate tax levied upon the estate of William H. Maekiimon and was returned upon the theory that in levying the tax the Commissioner was in error in including in the estate taxed all the community property of the decedent. Subsequently the Supreme Court of the United States in United States v. Robbins, 269 U. S. 315, 46 S. Ct. 148, 70 L. Ed. 285, held that, in the event of the death of the husband, the…