Kelley

This is an action on the part of the United States to collect from the defendant, as executrix of the estate of Henry A. Pratt, deceased, the sum of $19,860.95, alleged to be owing by her as an unpaid balance of the tax assessed against the property left by decedent. Of that sum $16,447.51 was once paid by the executrix, and, as the complaint shows, this amount, together with $3,413.44 interest, was, through error and mistake, refunded to the defendant on May 13, 1925.

Henry A. Pratt, at the time a resident of Fresno, Cal., died on October 11, 1920. He left an estate of large value. On October 8, 1921, his. widow, the executrix, filed her return with the Revenue Department, showing the value of the estate for tax assessment purposes. The assessment was duly made and the amount of the tax — $20,835.00—was paid by the executrix in November, 1921. An additional amount demanded by the collector, to wit, the sum of $2,462.27, was paid on December 5, 1922.

On April 3, 1922, the executrix filed a claim asking that $16,974.67 of the tax paid be refunded to her. This claim was not made because of any error occurring in the return filed by the executrix as to the value of the property of…