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HEINER v. DONNAN

No. 4704.

61 F.2d 113 (1932)

HEINER, Collector of Internal Revenue, v. DONNAN et al.

Circuit Court of Appeals, Third Circuit.

August 25, 1932.

Attorney(s) appearing for the Case

Louis E. Graham, U. S. Atty., and John A. McCann, both of Pittsburgh, Pa., and William T. Sabine, Sp. Atty., Bureau of Internal Revenue, and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, both of Washington, D. C., for appellant.

Wm. G. Heiner, of Pittsburgh, Pa., for appellees.

Before BUFFINGTON, WOOLLEY, and DAVIS, Circuit Judges.

BUFFINGTON, Circuit Judge.

In the court below the representatives of the estate of John W. Donnan brought suit against the collector of internal revenue to collect taxes alleged to have been unjustly assessed and paid under protest. Trial by jury was waived by stipulation of record. So far as material to the issue before us, the trial judge found the facts in reference to two advancements made to his two sons and a trust settlement in favor of all his children, as...

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