BALLARD v. HELBURN

No. 1206.

9 F.Supp. 812 (1933)

BALLARD v. HELBURN, Collector.

District Court, W. D. Kentucky.

On Motion for New Trial January 4, 1934.


Attorney(s) appearing for the Case

Peter, Lee, Tabb, Krieger & Heyburn, of Louisville, Ky., and Miller & Chevalier, of Washington, D. C., for plaintiff.

T. J. Sparks, U. S. Atty., and Frank A. Ropke, Asst. U. S. Atty., both of Louisville, Ky., for defendant.


DAWSON, District Judge.

This is a suit to recover federal estate taxes, claimed to have been illegally exacted.

The plaintiff is the widow of S. Thruston Ballard, formerly a wealthy citizen of Louisville, who died testate on January 18, 1926. By his will, his wife, the plaintiff, was named executrix, and, with the exception of a few special bequests, she was named the sole beneficiary of the estate.

Plaintiff's action is based upon the claim that,...

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