COMMONWEALTH TRUST CO. OF PITTSBURGH v. DRISCOLL

No. 1893.

50 F.Supp. 949 (1943)

COMMONWEALTH TRUST CO. OF PITTSBURGH et al. v. DRISCOLL, and as former Collector of Internal Revenue.

District Court, W. D. Pennsylvania.

January 28, 1943.


Attorney(s) appearing for the Case

Wm. Wallace Booth and Reed, Smith, Shaw & McClay, all of Pittsburgh, Pa., for plaintiffs.

Chas. F. Uhl, U. S. Atty., of Pittsburgh, Pa., Samuel O. Clark, Jr., Asst. Atty. Gen., and Andrew D. Sharpe and Jos. W. Burns, both of Washington, D.C., for defendant.


SCHOONMAKER, District Judge.

This is an action by plaintiffs, as executors of the estate of John W. Herron, deceased, for the recovery of alleged overpayment of Federal estate taxes, in the sum of $13,575.73, being $11,910.49 and $1,665.24 interest, making a total of $13,575.73.

The basis of this complaint is: (1) That there was erroneously included in the gross estate, interim income in the sum of $13,392.27, which is not taxable; (2) that there was erroneously...

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