Central Hanover Bank & Trust Co. v. United States

LEIBELL, District Judge.

Plaintiff, as executor of the will of Harriette M. Arnold, deceased, brings this suit against the United States under Title 28 U.S.C.A. § 41(20) to recover the sum of $4,490.23 and interest from March 15, 1937, alleged to have been erroneously assessed and collected from the decedent, as income tax for the year 1936. The facts have been stipulated. The legal question presented involves the applicability of Section 3801 of the Internal Revenue Code [Tit. 26 U.S. C.A. Int.Rev.Code, § 3801, in particular subdivision (b) (1) and (b) (5) thereof] relating to adjustments…