DETROIT TRUST COMPANY v. UNITED STATES

No. 479-53.

130 F.Supp. 815 (1955)

DETROIT TRUST COMPANY (Formerly Security Trust Company), Administrator De Bonis Non with the Will Annexed of The Estate of Benjamin F. Tobin, Deceased, v. The UNITED STATES.

United States Court of Claims.

April 5, 1955.


Attorney(s) appearing for the Case

Frank J. Albus, Washington, D. C., for plaintiff.

Edmund C. Grainger, Jr., Tuckahoe, N. Y., with whom was H. Brian Holland, Asst. Atty. Gen., for defendant. Andrew D. Sharpe, Washington, D. C., was on the brief.

Before JONES, Chief Judge, and LITTLETON, WHITAKER, MADDEN and LARAMORE, Judges.


LARAMORE, Judge.

This is an action for the recovery of income taxes allegedly wrongfully assessed by the Commissioner of Internal Revenue and paid by plaintiff.

The facts pleaded in this case show that on October 8, 1923, the plaintiff, as executor of the estate of Benjamin F. Tobin, deceased, filed a claim for refund with the Commissioner of Internal Revenue through the office of the then Collector of Internal Revenue at Detroit, Michigan, in which it demanded...

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