HAMMOND-KNOWLTON v. EATON

No. 3577.

9 F.Supp. 633 (1934)

HAMMOND-KNOWLTON v. EATON, Collector of Internal Revenue.

District Court, D. Connecticut.

July 31, 1934.


Attorney(s) appearing for the Case

William H. O'Hara, of Bridgeport, Conn., for plaintiff.

George H. Cohen, Asst. U. S. Atty., of Hartford, Conn., and Robert W. McCuen, Sp. Atty., Bureau of Internal Revenue, of Washington, D. C., for defendant.


THOMAS, District Judge.

This suit is brought to recover a refund of a portion of a federal estate tax. On October 10, 1925, the plaintiff's predecessor filed a return with the defendant in which, at the existing rates, a tax was computed of $79,686.06 against which a credit was claimed for state inheritance taxes of 25 per cent., amounting to $19,921.51. The sum of $59,764.55 was therefore paid. The state inheritance tax had not, however, been paid; was not in fact...

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