Freeman v. United States

In this tax case it appears John M. Freeman, the taxpayer, sued the collector to recover taxes alleged to have boon illegally collected from him, for the tax year of 1917. By stipulation filed, jury was waived, and the trial judge entered judgment in defendant’s favor. Whereupon the taxpayer took this appeal.

The pertinent facts, about which there was no dispute, and the question involved, are comprehensively stated in the opinion of the trial judge (3 F. Supp. 301) as follows:

“In 1916 plaintiff was appointed executor of three estates. He performed services during that year for said estates of…