Waters v. Waters

The plaintiff and defendant were formerly the executors of the estate of John B. Waters, late of Hartford, and their final account was filed and accepted by the Court of Probate for the district of Hartford. There was a mutual distribution to the legatees and devisees prior to December 1st, 1925. The executors had paid a Federal tax on the estate of $4,306.26, but early in 1927 a rebate of $809.72 was returned by check which was received by the defendant as one of the executors of the estate. This check was payable to the plaintiff and defendant as co-executors, and was sent by the defendant…