CAMP v. UNITED STATES

No. 2935.

44 F.2d 126 (1930)

CAMP et al. v. UNITED STATES.

Circuit Court of Appeals, Fourth Circuit.

October 21, 1930.


Attorney(s) appearing for the Case

Toy D. Savage, of Norfolk, Va., for appellants.

Charles T. Hendler, Sp. Atty., Internal Revenue, of Washington, D. C. (Paul W. Kear, U. S. Atty., of Norfolk, Va., and Clarence M. Charest, Gen. Counsel, Bureau of Internal Revenue, of Washington, D. C., on the brief), for appellee.

Before PARKER and NORTHCOTT, Circuit Judges, and SOPER, District Judge.


PARKER, Circuit Judge.

This was a suit under the Tucker Act (24 Stat. 505) to recover the federal estate tax paid by the executors of P. D. Camp, deceased. Recovery was asked on the ground that 625 shares of stock in the Camp Manufacturing Company had been overvalued in the return and that, upon a proper valuation thereof, no tax was due. The judge below heard the case upon the merits, found the value of the stock to be greater than shown in the return and rendered...

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