O'Brien v. Sturgess

RUNYON, District Judge.

The above-entitled action was instituted in this court to recover the sum of $211,285.-57, together with interest, and claimed to have been erroneously assessed and collect*951ed under the Revenue Act of 1918 (40 Stat. 1057).

Mr. Roebling died May 29,1921. Tbe return filed by Ms exeeutors for federal estate tax purposes showed $236,870.88 due, and this amount was paid in due course of administration in three installments.

Later, and because the Revenue Act of 1918, which was in force at the time Mr. Roebling died, had been repealed by the Revenue Act of 1921 (42 Stat. 227),…