COLLINGS' ESTATE v. UNITED STATES

Civ. A. No. 2662.

138 F.Supp. 837 (1955)

ESTATE of Ben H. COLLINGS, by Bess H. Collings and William Furlong, Executors, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court W. D. Kentucky, at Louisville.

July 14, 1955.


Attorney(s) appearing for the Case

Chas. I. Dawson, Bullitt, Dawson & Tarrant, Louisville, Ky., for plaintiffs.

H. Brian Holland, Asst. Atty. Gen., Andrew D. Sharpe, Benjamin H. Pester, Sp. Assts. to Atty. Gen., J. Leonard Walker, U. S. Atty., Louisville, Ky., for defendant.


SHELBOURNE, Chief Judge.

This action was filed September 3, 1953, by plaintiffs to recover $10,140.03 in tax, allegedly erroneously assessed and collected from the estate of Ben H. Collings and paid to the Collector of Internal Revenue for Kentucky April 7, 1952, and the further sum of $2,623.04 paid to the Collector May 21, 1952, as interest.

The decedent taxpayer, Ben H. Collings died April 3, 1951, and the year in question is the fiscal year ended September...

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