Stark v. United States

HICKENLOOPER, District Judge.

Thé petition is drafted in the form of two separate causes of action. By the first cause of action the plaintiffs seek to recover from the United States the sum of $312,058.60, with interest, which, it is alleged, was illegally assessed, and paid under protest, as federal estate tax under the Act of Congress approved February 24,1919 (40 Stat. 1057), under the following circumstances:

Under date of January 14, 1915, the decedent, Jacob G. Sehmidlapp, executed a certain deed of trust to the Bankers’ Trust Company .of New York, whereby he transferred to such Bankers…