Moir v. United States

HEALEY, District Judge.

This is an action brought by the executor of the will of John Moir to recover the sum of $14,712.60, alleged to have been an overpayment of estate tax by the executor.

The defendant has moved to dismiss the complaint for failure to state a claim upon which relief can be granted and for want of jurisdiction, or, in the alternative, for summary judgment.

The complaint in substance alleges the following facts:

The decedent, a resident of Newton, Massachusetts, died on September 20, 1938. On December 20, 1939, the plaintiff filed a federal estate tax return and paid…