Cooke v. United States

GANEY, District Judge.

This is a civil action brought by the petitioners to recover the sum of $3,638.11 together with interest, paid as income tax for the calendar year 1934. The case was tried before the court upon a stipulation of facts together with exhibits. From the facts agreed upon and those revealed by the exhibits, it appears that the petitioners during the time in question were executors of the last will and testament of Nina L. B. Cooke, who died November 20, 1933, a resident of Chestnut Hill, Pennsylvania. On May 4, 1930, Ida V. Benson, mother of Nina L. B. Cooke, died testate…