Cowles v. United States

L. HAND. Circuit Judge.

The plaintiff appeals from a judgment, dismissing her complaint upon an agreed statement of facts, in an action to recover estate taxes, alleged to have been unlawfully collected from her as executrix. The only question is as to the validity of the tax. The facts as stipulated are as follows. The plaintiff’s testator had been married to a wife, with whom on October 22, 1937 he made a separation agreement, in which he provided for her support and that of their child by stipulated payments to be made during his life, and an annuity after his death if she survived him. The…