WHITLOCK-ROSE v. McCAUGHN

No. 3588.

21 F.2d 164 (1927)

WHITLOCK-ROSE v. McCAUGHN, Collector of Internal Revenue.

Circuit Court of Appeals, Third Circuit.

August 2, 1927.


Attorney(s) appearing for the Case

Shippen Lewis (of MacCoy, Evans, Hutchinson & Lewis), of Philadelphia, Pa., for plaintiff in error.

George W. Coles, U. S. Atty., of Washington, D. C. (A. W. Gregg and T. H. Lewis, Jr., both of Washington, D. C., of counsel), for defendant in error.

Before BUFFINGTON, WOOLLEY, and DAVIS, Circuit Judges.


DAVIS, Circuit Judge.

This was an action brought against the collector of internal revenue to recover a federal estate tax assessed and collected against the estate of Henry C. Whitlock, deceased, under the provisions of section 402 of the Revenue Act of 1918. 40 Stat. 1057 (Comp. St. § 6336¾c). A statement of claim was filed by the plaintiff for $441.03, the amount of the tax, with interest, to which an affidavit of defense was filed, raising questions...

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