HARTFORD NAT. BANK & TRUST CO. v. SMITH

No. 165.

54 F.Supp. 579 (1940)

HARTFORD NAT. BANK & TRUST CO. et al. v. SMITH, Collector of Internal Revenue.

District Court, D. Connecticut.

December 27, 1940.


Attorney(s) appearing for the Case

Day, Berry & Howard and Cyril Coleman, all of Hartford, Conn., for plaintiffs.

Robert P. Butler, U. S. Atty., and Valentine J. Sacco, Asst. U. S. Atty., both of Hartford, Conn., and Julian G. Gibbs, Sp. Asst. to the Atty. Gen., for defendant.


HINCKS, District Judge.

This is an action brought by the plaintiffs as executors under the will of Harriet Hansel, late of West Hartford, deceased, to recover from the Collector a claimed overpayment of the estate tax heretofore paid.

Findings of Fact.

1. Plaintiffs' decedent died on July 6, 1935.

2. The plaintiffs duly filed an estate tax return showing that certain securities having a fair market value, in the aggregate, of $283,570, constituted...

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