Catherwood v. United States

WOOLLEY, Circuit Judge.

Emma R. Catherwood died August 22, 1920. On February 25, 1921, the plaintiff, her executor, in obedience to the Revenue Act of 1918, 40 Stat. 1057, 1096-1101 (Comp. St. Ann. Supp. 1919, §§ 6336%a-6336%k), filed a return for federal tax on her estate and paid the tax. On the same day he filed two income tax returns. One covered income received by the decedent during the taxable year 1920 prior to her death. In computing taxable net income the executor did not deduct the estate tax he had that day paid because, under the Regulations of the Department of Internal Revenue…