District Court, D. Massachusetts January 25, 1949, Civ. A. No. 7521 (Murchie v. Delaney)

FORD, District Judge.

This is an action by Guy Murchie, as executor of the will of his late wife Ethel Adine Murchie, against Denis W. Delaney, Collector of Internal Revenue, to recover an estate tax alleged to have been illegally collected by the defendant. Both parties agree that the only issue between them is one of the proper construction of the provisions of 26 U.S.C.A.