Delaware Trust Co. v. Handy

NIELDS, District Judge.

This is an action at law brought by Delaware Trust Company, executor under the last will and testament of William, Du Pout, deceased, to recover from Wallace S. Handy, collector of internal revenue for the district of Delaware, the sum of $283,130.26, with interest. This payment was made to the defendant as part of a deficiency tax assessed on the estate o-f the decedent aggregating $1,297,881,94, with interest thereon. William Du Pont, Jr., and Marion Du Pont Somerville, son and daughter of the decedent, were added as parties plaintiff. By stipulation filed, the case…