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RHODE ISLAND HOSPITAL TRUST COMPANY v. UNITED STATES

Civ. A. No. 2899.

241 F.Supp. 586 (1965)

RHODE ISLAND HOSPITAL TRUST COMPANY and Marjorie G. Horton, Co-Executors under the Will of Holton W. Horton, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court D. Rhode Island.

April 21, 1965.

Attorney(s) appearing for the Case

Walter F. Gibbons, James T. Lodge, Joseph G. Kinder, of Armstrong, Gibbons & Lodge, Providence, R. I., for plaintiffs.

Thomas F. Field, Atty., Dept. of Justice, Washington, D. C., Raymond J. Pettine, U. S. Atty., William J. Gearon, Asst. U. S. Atty., Providence, R. I., for defendant.

DAY, District Judge.

This is an action brought under the provisions of 28 U.S.C.A. § 1346(a) to recover the sum of $14,185.85 in Federal estate taxes and interest thereon of $1004.67 alleged to have been erroneously assessed against and collected from the estate of Holton W. Horton, deceased. Timely claim for the refund thereof was made by the plaintiffs and denied. By agreement of the parties, the matter has been submitted to this Court for decision upon an...

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