UNITED STATES v. KELLEY


24 F.2d 234 (1927)

UNITED STATES v. KELLEY.

District Court, S. D. California, S. D.

November 8, 1927.


Attorney(s) appearing for the Case

Samuel W. McNabb, U. S. Atty., of Los Angeles, Cal., and Emmett E. Doherty, Asst. U. S. Atty., of San Francisco, Cal. (A. W. Gregg and J. D. Smith, both of Washington, D. C., of counsel), for the United States.

Goldman & Altman, of San Francisco, Cal., for defendant.


JAMES, District Judge.

This is an action on the part of the United States to collect from the defendant, as executrix of the estate of Henry A. Pratt, deceased, the sum of $19,860.95, alleged to be owing by her as an unpaid balance of the tax assessed against the property left by decedent. Of that sum $16,447.51 was once paid by the executrix, and, as the complaint shows, this amount, together with $3,413.44 interest, was...

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