District Court, E.D. Missouri December 5, 1936, No. 7976 (Dysart v. United States)

DAVIS, District Judge.

This is an action to recover an alleged over payment of estate taxes. The action was filed on August 2, 1927, by the executors of the estate of Alexander H. Handlan, deceased. On November 5, 1935, Thomas N. Dysart, trustee under the will of Alexander H. Handlan, was substituted as the plaintiff. The parties waived a jury and the cause was submitted to the court.