MORRIS, District Judge.
This is an action at law brought by Allan D. Morrill, executor of the estate of Allan A. Morrill, late of East Kingston, N. H., deceased, to recover the sum of $5,059.09 with interest which was paid under protest to the collector of internal revenue at Portsmouth, N. H., on August 12, 1933.
The action is brought under section 24 (20) of the Judicial Code, as amended, 43 Stat. 972, 28 U.S.C.A. 41 (20).
Allan A. Morrill died February...
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