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FIRST TRUST CO. OF OMAHA v. ALLEN

No. 2531.

51 F.2d 1069 (1931)

FIRST TRUST CO. OF OMAHA et al. v. ALLEN, Collector of Internal Revenue.

District Court, D. Nebraska, Omaha Division.

July 14, 1931.

WOODROUGH, District Judge.

George A. Hoagland died seized of lands in Missouri, Nebraska, and Iowa, and his executors were required to pay estate taxes in respect to the value thereof. The taxes were laid under section 402 (a) of the Revenue Act of 1921 (42 Stat. 278) and were paid under protest. This suit is to recover the money back on the ground that no lawful tax could be laid against the plaintiffs under that section. Its relevant language is:

"Sec. 402...

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