TITLE INSURANCE & TRUST CO. v. GOODCELL

No. 6777.

60 F.2d 803 (1932)

TITLE INSURANCE & TRUST CO. v. GOODCELL, Collector of Internal Revenue.

Circuit Court of Appeals, Ninth Circuit.

August 15, 1932.


Attorney(s) appearing for the Case

Carey Van Fleet, of San Francisco, Cal., for appellant.

Samuel W. McNabb, U. S. Atty., and Ignatius F. Parker and Alva C. Baird, Asst. U. S. Attys., all of Los Angeles, Cal., and Eugene Harpole, Sp. Atty., Bureau of Internal Revenue, of Washington, D. C. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, of Washington, D. C., of counsel), for appellee.

Before WILBUR and SAWTELLE, Circuit Judges, and NORCROSS, District Judge.


NORCROSS, District Judge.

From a judgment for defendant in an action to recover the sum of $60,894.08 paid under protest as an estate tax, the plaintiff, Title Insurance & Trust Company, appeals.

Emil Firth, a resident of Los Angeles, Cal., died August 23, 1922, leaving him surviving his widow, Benveneda S. Firth, and a daughter and granddaughter. The decedent left a last will and testament, dated August 11, 1922, which was duly probated. Under this will...

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