Wyker v. Willingham

MULLINS, Distict Judge.

This cause is submitted upon the defendant’s motion to dismiss the action. The motion is made under rule 12(b), Federal Rules of Civil Procedure, 28 U.S.C.A. following section 723c, upon the grounds (1) that this court does not have jurisdiction over either the subject-matter or the person of the defendant and (2) that the claim sued upon is barred by the statute of limitation of two years.

The suit is for the recovery of estate taxes paid upon the estate of John Daniel Wyker, deceased, the plaintiff being the duly appointed and qualified executor under the last will of…