WILLCUTS v. STOLTZE

No. 9916.

73 F.2d 868 (1934)

WILLCUTS, Collector of Internal Revenue, v. STOLTZE.

Circuit Court of Appeals, Eighth Circuit.

November 5, 1934.


Attorney(s) appearing for the Case

Carlton Fox, Sp. Asst. to Atty. Gen. (Frank J. Wideman, Asst. Atty. Gen., and J. L. Monarch and Walter L. Barlow, Sp. Assts. to Atty., Gen., on the brief), for appellant.

Francis D. Butler, of St. Paul, Minn. (William Mitchell, of St. Paul, Minn., on the brief), for appellee.

Before BOOTH, Circuit Judge, and MUNGER and BELL, District Judges.


BOOTH, Circuit Judge.

This is an appeal from a judgment in favor of plaintiff, appellee, in an action brought against appellant to recover, with interest, an amount paid by appellee and his coexecutor, under protest, as estate taxes upon the estate of Fred H. Stoltze.

A jury was duly waived and the case was tried to the court.

Fred H. Stoltze, a resident of Hennepin county, Minn., died May 21, 1928, testate, leaving an estate admittedly subject to...

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