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BUSSER v. UNITED STATES

No. 8006.

130 F.2d 537 (1942)

BUSSER v. UNITED STATES.

Circuit Court of Appeals, Third Circuit.

Decided August 28, 1942.

Rehearing Denied September 21, 1942.

Attorney(s) appearing for the Case

Richard S. Salant, of Washington, D. C. (Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key, Sp. Asst. to the Atty. Gen., and Gerald A. Gleeson, U. S. Atty., and Thomas J. Curtin, Asst. U. S. Atty., both of Philadelphia, Pa., on the brief), for appellant.

Charles Myers, of Philadelphia, Pa. (Kenneth W. Gemmill and Barnes, Dechert, Price & Smith, all of Philadelphia, Pa., on the brief), for appellee.

Before GOODRICH, Circuit Judge, and SMITH and LEAHY, District Judges.

GOODRICH, Circuit Judge.

The question involved in this appeal is the liability of the United States for interest on the refunded amount of an alleged overpayment of an estate tax. The facts are simple; it is the legal conclusion from them which is the subject of controversy. The decedent, a resident of Germany, died June 2, 1937. The federal estate tax return was due on September 2, 1938; likewise the tax.1 Philip Price, substituted trustee...

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