First National Bank v. Smith

CLARY, District Judge.

Two suits were instituted by plaintiff, The First National Bank of Lansdale, as executor under the will of Irwin H. Pool, deceased, to recover an alleged overpayment of income taxes by plaintiff’s decedent. The first case, Civil Action No. 13825, was brought against Francis R. Smith, Collector of Internal Revenue, in order to preserve plaintiff’s right to a jury trial. The second case, Civil Action No. 13826, was brought against the United States of America. . Since identical questions of law and fact were involved in each action, the two eases, by *724agreement of counsel,…