Neustadter

Appellee brought this suit in equity against appellants, devisees and legatees of the estate of David Neustadter, deceased, to have the property of his estate, which had been distributed to them on or before September 1, 1926, charged with a trust in favor of the United States to the extent of a deficiency assessment for federal estate tax against his estate made September 27, 1929.

The executors filed a federal estate tax return on behalf of the estate Decembcr 31, 1923, deducting from the gross estate the community property interest of the surviving widow. The amount of tax due as disclosed by the return was thereupon paid and the amount of deficiency which the Commissioner, on November 10, 1925, notified the executors was due, was also paid. On February 25, 1924, the superior court of the State of California decreed a final distribution of the estate, and thereafter the property of the estate was distributed pursuant to the decree. The executors of the estate have never been discharged, as provided by the California Probate Code, § 1066. On January 4, 1926, the Supreme Court, in United States v. Robbins, 269 U.S. 315 , 46 S.Ct. 148 , 70 L.Ed. 285 , held that the community…