Herring v. United States

GILLIAM, District Judge.

This is an action under 28 U.S.C.A. § 1346(a), for recovery of estate taxes. The Government moves to dismiss for lack of jurisdiction.

The complaint alleges that W. A. Herring died intestate on July 18, 1948; plaintiff qualified as administratrix and on July 12, 1949, paid federal estate tax of $28,280.63; this amount was found to *537be erroneous and $13,686.90 was refunded to plaintiff by the Collector; on July 10, 1951, an income tax deficiency of $103,102.28 was assessed against plaintiff, individually and as administratrix; the deficient income taxes were paid and as a…