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RIDDLE v. UNITED STATES

No. H-398.

38 F.2d 527 (1929)

RIDDLE v. UNITED STATES.

Court of Claims.

As Modified March 3, 1930.

Attorney(s) appearing for the Case

Nelson S. Spencer, of New York City (Spencer, Ordway & Wierum, of New York City, on the brief), for plaintiff.

H. A. Cox, of Washington, D. C., and Herman J. Galloway, Asst. Atty. Gen. (T. H. Lewis, of Washington, D. C., on the brief), for defendant.

Before BOOTH, Chief Justice, and GREEN, WILLIAMS, LITTLETON, and GRAHAM, Judges.

GREEN, Judge.

The plaintiff brings suit as administratrix of the estate of Ada B. Pope, deceased, to recover the amount of income taxes for the year 1917, which, it is alleged, was collected from the decedent and her executor in excess of the amount lawfully due.

There is no substantial dispute over the facts in the case. Alfred A. Pope died August 5, 1913. By his will he bequeathed the residue of his estate, first...

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