Hofheinz v. United States

C. WILLIAM KRAFT, District Judge.

The sole question presented on this appeal is whether a residuary legatee may intervene as a party plaintiff in a pending suit brought by the executor of an estate against the United States1 for the *662recovery of excessive federal estate tax, alleged to have been erroneously assessed and collected. The court below summarily denied appellants’ motion for leave to intervene. Its order will be affirmed.

The essential facts are as follows: Irene C. Hofheinz died, testate, on December 1, 1966. Roy M. Hofheinz (Executor) was appointed executor of her estate. The…