FIRST TRUST CO. OF OMAHA v. ALLEN

No. 9384.

60 F.2d 812 (1932)

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

Circuit Court of Appeals, Eighth Circuit.

Rehearing Denied September 12, 1932.


Attorney(s) appearing for the Case

George B. Thummel, of Omaha, Neb. (Joseph Morton and William M. Morton, both of St. Joseph, Mo., on the brief), for appellants.

W. T. Sabine, Jr., Sp. Atty., Bureau of Internal Revenue, of Washington, D. C. (Charles E. Sandall, U. S. Atty., and Ambrose C. Epperson, Asst. U. S. Atty., both of Omaha, Neb., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, of Washington, D. C., on the brief), for appellee.

Before GARDNER, SANBORN, and BOOTH, Circuit Judges.


BOOTH, Circuit Judge.

This is an appeal from a judgment in so far as it denied recovery by appellants (plaintiffs below) of a refund of certain moneys alleged to have been wrongfully collected from them by the Commissioner of Internal Revenue as part of the federal estate tax against the estate of George A. Hoagland, deceased.

The salient facts are as follows:

Plaintiffs below were the executors of the will of George A. Hoagland, deceased, and as such...

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