Lit v. United States

MARIS, District Judge.

This is a suit against the United States under the Tucker Act, 28 U.S.C. § 41 (20), 28 U.S.C.A. § 41 (20), to recover $67,836.-43 with interest, which the plaintiffs contend represents an overpayment of federal estate tax, to the refund of which they are entitled, and as to which their claim for refund was rejected by the Commissioner of Internal Revenue. There is no dispute *436as to the facts, which the court finds to be as follows:

Findings of Fact.

Plaintiffs are the surviving executors of the estate of Samuel D. Lit, who died February 28, 1929.

On January 27, 1923, Samuel…