In re the Estate of Levine

Delehanty, S.

Respondent executors collected the sum of $3,138.90 under judgments in favor of deceased rendered in the *701United States Customs Court after the death of deceased. These judgments were to cover refunds of excessive duties collected from deceased by reason of what was eventually held to be a wrong classification for customs of merchandise imported by deceased.

Petitioners are the attorneys who were hired by deceased to secure the refunds. In the lifetime of deceased and with his full knowledge they made the necessary claims for refund and put in motion the processes which eventually…