The opinion of the court was delivered by: MCVICAR
The Court, after hearing and consideration, makes the following findings of fact and conclusions of law:
1. At all times hereinafter mentioned, the plaintiff was and now is a corporation sovereign.
2. The defendant, Eleanor B. Munroe, was the wife of the late Robert W. Patterson, and was known as Eleanor B. Patterson, until on March 31, 1931, the said Eleanor B. Patterson became the wife of Robert Munroe III, and at all times since said date she has been and now is known as Eleanor B. Munroe, residing at 6017 Kentucky Avenue, Pittsburgh, Pa.
3. On or about June 14, 1928, Robert W. Patterson, late of Pittsburgh, Pa., died testate, and thereafter Eleanor B. Patterson was duly appointed the executrix of the estate of Robert W. Patterson, deceased, and at all times since her appointment, she has been and now is the duly appointed, qualified and acting executrix of the said estate.
4. This is an action of a civil nature brought by the United States to recover taxes, and was commenced at the request of the Commissioner of Internal Revenue and by direction of the Attorney General of the United States.
5. On or about March 15, 1927, Robert W. Patterson filed an individual income tax return for the calendar year 1926, disclosing a tax due in the sum of $ 93.75, which said sum has been paid.
6. After the filing of said return, the Commissioner of Internal Revenue determined a deficiency income tax owing from the said Robert W. Patterson for the year 1926 in the sum of $ 4,562.51 and on March 10, 1930, mailed to Eleanor B. Patterson, Executrix of the Estate of Robert W. Patterson, deceased, a notice proposing assessment of the said tax.
7. On April 26, 1930, the said Eleanor B. Patterson, Executrix of said estate, filed a petition with the Board of Tax Appeals for a re-determination of said tax.
8. Upon written stipulation signed by counsel for the parties and filed on March 16, 1932, the matter of re-determination of said tax came on for hearing before the Board of Tax Appeals on March 23, 1932, whereupon the Board ordered that a deficiency income tax in the sum of $ 4,562.51 existed for the year 1926.
9. On May 21, 1932, the Commissioner of Internal Revenue duly assessed the tax of $ 4,562.51 and interest of $ 1,418.88 for the total sum of $ 5,981.30 on the May III, 1932 List, 23rd Pennsylvania District.
10. On June 20, 1932, a notice of a tax lien was duly filed in the proper office of Allegheny County, Pennsylvania, in the City of Pittsburgh.
11. On August 11, 1932, a proof of claim was filed with the executrix for the unpaid taxes and interest.
12. The following payments, totaling $ 875, have been made on said assessment on the dates and in the sums, to wit:
Date. Amount. Date. Amount.
8/12/32 $ 50.00 6/20/33 $ 50.00
9/13/32 50.00 7/12/33 50.00
10/14/32 50.00 8/15/33 50.00
11/16/32 50.00 9/15/33 50.00
12/13/32 50.00 10/17/33 50.00
1/17/33 50.00 11/16/33 50.00
2/15/33 50.00 1/15/34 25.00
3/22/33 50.00 2/26/34 25.00
4/13/33 50.00 3/29/34 ...