Detroit Trust Co. v. United States

LITTLETON, Judge.

The issues involved in this case, except as to one point, are governed by the decision of this court in Georges Edmond Phillippe Siegel v. United States (Ct.Cl.) 18 F.Supp. 771, decided this date. The point of difference results from the filing by the attorney for certain residuary legatees under the will of Julia C. McPherson of a claim for refund in 1928 which the Commissioner of Internal Revenue re*778jected December 11, 1928. We think this circumstance has no bearing upon the right of the Detroit Trust Company, plaintiff herein, as the original executor and as administrator…