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HERNANDEZ v. BECKER

No. 465.

54 F.2d 542 (1931)

HERNANDEZ, Collector of Internal Revenue, v. BECKER.

Circuit Court of Appeals, Tenth Circuit.

December 7, 1931.

Attorney(s) appearing for the Case

Frederick W. Dewart, Sp. Atty., Bureau of Internal Revenue, of Washington, D. C. (Hugh B. Woodward, U. S. Atty., and Dudley Cornell, Asst. U. S. Atty., both of Albuquerque, N. M., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, of Washington, D. C., on the brief), for appellant.

R. H. Hanna and Fred E. Wilson, both of Albuquerque, N. M., for appellee.

Louis C. Ilfeld, of Las Vegas, N. M., filed brief as amicus curiæ.

Before COTTERAL and PHILLIPS, Circuit Judges, and JOHNSON, District Judge.

PHILLIPS, Circuit Judge.

John Becker brought this suit to recover a federal estate tax paid under protest on the estate of Anna Becker. From a judgment in favor of John Becker, the collector has appealed.

The stipulated facts are as follows: John Becker and Anna Becker were married in 1877, and thereafter continuously resided in New Mexico until the death of Anna Becker in December, 1922. John Becker, as executor of her estate, filed under protest a return...

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