Circuit Court of Appeals, Eighth Circuit.https://leagle.com/images/logo.png
December 5, 1929.
December 5, 1929.
Attorney(s) appearing for the Case
Ottamar Hamele, 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.
Paul R. Stinson, of Kansas City, Mo. (I. P. Ryland, Arthur Mag, and Roy B. Thomson, all of Kansas City, Mo., on the brief), for appellee.
Before KENYON, BOOTH, and GARDNER, Circuit Judges.
Circuit Court of Appeals, Eighth Circuit.
BOOTH, Circuit Judge.
This is a suit brought by the appellee against the collector of internal revenue for the Sixth district of Missouri (appellant herein) to recover a federal estate tax refund. The collector demurred to the petition. The demurrer was overruled. The collector elected to stand on the demurrer, and judgment was entered for plaintiff. This appeal followed.
The petition alleged substantially as follows...
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