Citations
- 18 F. Supp. 435
Full opinion text
MARIS, District Judge.
This is a suit against the United States under the Tucker Act, 28 U.S.C. § 41 (20), 28 U.S.C.A. § 41 (20), to recover $67,836.-43 with interest, which the plaintiffs contend represents an overpayment of federal estate tax, to the refund of which they are entitled, and as to which their claim for refund was rejected by the Commissioner of Internal Revenue. There is no dispute as to the facts, which the court finds to be as follows:
Findings of Fact.
Plaintiffs are the surviving executors of the estate of Samuel D. Lit, who died February 28, 1929.
On January 27, 1923, Samuel D. Lit executed a revocable deed of trust under which he transferred to a trustee 75,000 shares of stock of Lit Bros, in trust to pay the dividends to his wife for her life, to himself upon her death, and upon the death of the survivor to transfer to his son David J. Lit absolutely. On December 5, 1924, he agreed in writing that the trust should, thereafter b