PROVIDENT TRUST CO. v. UNITED STATES

No. L-53.

2 F.Supp. 472 (1933)

PROVIDENT TRUST CO. v. UNITED STATES.

Court of Claims.

February 6, 1933.


Attorney(s) appearing for the Case

Allen H. Gardner and George M. Morris, both of Washington, D. C. (Joseph Carson and Charles C. Perkins, both of Philadelphia, Pa., and KixMiller, Baar & Morris, of Washington, D. C., on the brief), for plaintiff.

Fred K. Dyar, of Washington, D. C., and Charles B. Rugg, Asst. Atty. Gen., for the United States.

Before GREEN, LITTLETON, WILLIAMS, and WHALEY, Judges.


GREEN, Judge.

Plaintiff brings this suit to recover $24,939.33 with interest, being the amount overpaid as alleged in the petition upon taxes assessed against the estate of George Theodore Roberts, deceased, of which the plaintiff is administrator. The facts in the case are undisputed. The deceased left a will under which his daughter, Elizabeth Wentworth Roberts, was made residuary legatee; the bequest to her, however,...

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