District Court, E.D. Pennsylvania April 1, 1935, No. 18152 (United States v. Hart)

KIRKPATRICK, District Judge.

This is a suit at law brought by the government to recover money erroneously refunded to a taxpayer by reason of a mistake of law. The defendant, however, is not the taxpayer who received the refund but the residuary legatee under her will; her estate having been distributed.