First Trust Co. of Omaha v. Allen

BOOTH, Circuit Judge.

This is an appeal from a judgment in so far as it denied recovery by appellants (plaintiffs below) of a refund of certain moneys alleged to have been wrongfully collected from them by the Commissioner of Internal Revenue as part of the federal estate tax against the estate of George A. Hoagland, deceased.

The salient facts are as follows:

Plaintiffs below were the executors of the will of George A. Hoagland, deceased, and as such executors commenced the present action. After- the cause was lodged in this court, the First Trust Company of Omaha waá legally dissolved, and…