Frick v. Lewellyn

THOMSON, District Judge.

The executors of the will of Henry C. Frick have brought this action against the collector of internal revenue for the Twenty-Third District of Pennsylvania to recover the sum of $108,657.38, alleged to have been erroneously assessed and collected under the provisions of section 402 (f) of the Revenue Act of 1918 (Comp. St. Ann. Supp. 1919, § 6336%c). The case was tried without a jury, on án agreed statement of facts, and the facts so stipulated are adopted as the court’s findings of fact, as fully as if set forth in this opinion.

At the time of testator’s death there…