Frohlich v. United States

THORNTON, District Judge.

This is a tax refund ease. Plaintiff seeks recovery of Federal estate taxes which he claims were erroneously assessed and paid. The amount sought to be recovered is $6,459.36.

The facts which furnish the background of this controversy are simple. They are contained in the stipulation of facts filed herein, a copy of which is attached to this opinion. Plaintiff is the executor of the estate of Edward Froh-lich, deceased. In 1920 Edward Froh-lich purchased a policy of insurance from the Guardian Life Insurance Company of America, face amount $25,000.00. In 1925 Edward…