REED v. HOWBERT

No. 1168.

77 F.2d 227 (1935)

REED et al. v. HOWBERT, Collector of Internal Revenue.

Circuit Court of Appeals, Tenth Circuit.

April 29, 1935.


Attorney(s) appearing for the Case

J. Churchill Owen, of Denver, Colo. (Peter H. Holme, Harold D. Roberts, and Robert E. More, all of Denver, Colo., on the brief), for appellants.

J. P. Jackson, Sp. Asst. to Atty. Gen. (Frank J. Wideman, Asst. Atty. Gen., and Sewall Key, Sp. Asst. to Atty. Gen., on the brief), for the United States.

Before LEWIS, McDERMOTT, and BRATTON, Circuit Judges.


LEWIS, Circuit Judge.

The executrix of Verner Z. Reed's estate instituted an action on June 30, 1924, against the Collector of Internal Revenue of the District of Colorado to recover $978,004.24 based on her claim that she had paid said sum to the Collector under duress on May 7, 1923, and that it had been erroneously or illegally assessed by the Commissioner as an additional federal estate tax against said estate. She also asked for interest on said sum "as provided...

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