Court of Appeals for the Second Circuit January 5, 1948, No. 118, Docket 20813 (Guaranty Trust Co. v. Johnson)

CHASE, Circuit Judge.

Louise B. Goldsmith died a resident of New York on November 18, 1943. Her last will and testament was filed for probate in New York County. The plaintiffs, duly appointed and qualified executors of her will, brought suit in the District Court for the Southern District of New York to recover with interest estate taxes paid to the defendant collector.