CROOKS v. HARRELSON

No. 8533.

35 F.2d 416 (1929)

CROOKS, Collector of Internal Revenue, v. HARRELSON et al.

Circuit Court of Appeals, Eighth Circuit.

October 1, 1929.


Attorney(s) appearing for the Case

William T. Sabine, Jr., Sp. Atty., Bureau of Internal Revenue, of Washington, D. C. (William L. Vandeventer, U. S. Atty., and Harry L. Thomas, Asst. U. S. Atty., both of Kansas City, Mo., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, of Washington, D. C., on the brief), for appellant.

S. L. Swarts, of St. Louis, Mo., and F. S. Bright, of Washington, D. C. (Massey Holmes, of Kansas City, Mo., and L. C. Connally, of Washington, D. C., on the brief), for appellees.

Before STONE, BOOTH, and GARDNER, Circuit Judges.


BOOTH, Circuit Judge.

This was an action brought by the appellees, beneficiaries under the will of William H. Harrelson, deceased, against Noah Crooks, appellant, as Collector of Internal Revenue for the Sixth United States Collection District of Missouri. The action was to recover a refund of $37,762.20 of federal estate taxes which had been paid by the executors of the estate.

The complaint alleged that William H. Harrelson of Kansas City, Mo., died testate...

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