United States v. Waite

SCOTT, District Judge.

The three foregoing entitled eases were argued and submitted together. They inVolve.identi.cal questions. Nos. 8425 and 8426, grow out of an estate tax assessed and paid on the estate of Alfred H.' Rogers, deceased, under the Revmué Act of 1918 (40 Stat. 1057). The reason for two eases is tha$ certain payments of the tax assessed were paid to George F. Crutchley, collector of internal revenue for the Western district of Missouri, who before subsequent payments were made died. Recovery for excess of such payments is attempted in case No. 8425, brought in the court below…