Hartford Nat. Bank & Trust Co. v. United States

SMITH, District Judge.

Findings of Fact

I

The Court has jurisdiction of this cause. The Federal estate taxes in question were paid on July 29, 1946, to .the Collector of Internal Revenue, Frank W. Kraemer, who was not in office at the time of the commencement of this action. A Federal estate tax return was filed on behalf of the estate of Clarence Horace Wickham on July 29, 1946, a photostatic copy of which is attached to the return as Exhibit “A”. A claim for refund in the amount of $23,-934.77 was filed on October 4, 1948, a photostatic copy of which is attached to the return as Exhibit “B”. A…