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ALLEN v. HENGGELER

No. 8218.

32 F.2d 69 (1929)

ALLEN, Collector of Internal Revenue, v. HENGGELER.

Circuit Court of Appeals, Eighth Circuit.

March 25, 1929.

Attorney(s) appearing for the Case

Ottamar Hamele, Sp. Atty., Bureau of Internal Revenue, of Washington, D. C. (James C. Kinsler, U. S. Atty., and Ambrose C. Epperson, Asst. U. S. Atty., both of Omaha, Neb., and C. M. Charest, General Counsel, Bureau of Internal Revenue, of Washington, D. C., on the brief), for appellant.

George B. Thummel, of Omaha, Neb. (Otto F. Walter, of Columbus, Neb., on the brief), for appellee.

Before KENYON, Circuit Judge, and JOHNSON and McDERMOTT, District Judges.

McDERMOTT, District Judge.

The plaintiff below (appellee here) brought this action against the collector of internal revenue of Nebraska to recover $1,240.71, paid by the plaintiff as administrator of the estate of George Henggeler on account of the federal estate tax. The collector declined to deduct the widow's one-third share set apart by the statutes of Nebraska. The plaintiff claims that such one-third interest vested in the wife at the time of her marriage;...

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