BARD, District Judge.
The complainant in this action seeks to recover from the United States the sum of $1,697.15, together with interest, which was paid to the United States pursuant to the provisions of Section 16 of the Agricultural Adjustment Act, Act of May 12, 1933, c. 25, Title 1, sec. 16, 48 Stat. 40, 7 U.S.C.A. § 616, this amount being the tax assessed upon floor stock held by a business operated by the estate, of which the complainant is now administrator.
I make the following special findings of fact.
1. Paul B. Adamson died domiciled in Philadelphia County, Pennsylvania, on July 18, 1931, leaving a last will and testament wherein and whereby he appointed his wife, Mary Start Adamson, as his executrix. She qualified as executrix and the will appointing her was admitted to probate on July 24, 1931. At the time of his death, Paul B. Adamson was the sole owner and operator of an unincorporated business trading as Joseph Adamson & Company, engaged in the manufacture and sale of tape and webbing. The widow and her attorney-in-fact, Germantown Trust Company, operated the business, Joseph Adamson & Company, at Germantown and Columbia Avenues, Philadelphia, Pa., from July 18, 1931, the date of the death of the decedent, until on or about June 15, 1934. From December 1, 1931 until on or about June 15, 1934 Mary Start Adamson, as executrix, and Germantown Trust Company as her attorney-in-fact, at all times employed William E. Howe, 1603 Mitten Building, Philadelphia, Pa., Certified Public Accountant, and Mr. John A. Spellman to carry on the actual operations of the business.
2. On or about August 1, 1933, pursuant to the provisions of Section 16 of the Agricultural Adjustment Act of 1933, Act of May 12, 1933, C. 25, Title 1, 48 Stat. 40, the plaintiff's predecessor, Mary Start Adamson, executrix of the estate of Paul B. Adamson, deceased, filed with the then Collector of Internal Revenue for the First District of Pennsylvania the estate's return for Federal Floor Stocks Tax upon floor stock held by the said estate of Paul B. Adamson, deceased, trading as Joseph Adamson & Company, at its factory at Germantown and Columbia Avenues, Philadelphia, Pa. This return showed floor stocks held on August 1, 1933, as follows:
Yarn 23,274 lbs.
Cotton tape 12,182 lbs.
Non-elastic webbing 1,708 lbs.
Elastic webbing 1,247 lbs.
Total 38,411 lbs.
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