BROOKS v. WILLCUTS

No. 10178.

78 F.2d 270 (1935)

BROOKS v. WILLCUTS, Collector of Internal Revenue.

Circuit Court of Appeals, Eighth Circuit.

June 12, 1935.


Attorney(s) appearing for the Case

Edward S. Stringer, of St. Paul, Minn. (Thomas D. O'Brien and Alexander E. Horn, both of St. Paul, Minn., on the brief), for appellant.

E. H. Horton, Sp. Asst. to Atty. Gen. (Frank J. Wideman, Asst. Atty. Gen., Sewall Key and E. E. Angevine, Sp. Assts. to Atty. Gen., and George F. Sullivan, U. S. Atty., and Linus J. Hammond, Asst. U. S. Atty., both of St. Paul, Minn., on the brief), for appellee.

Before GARDNER and FARIS, Circuit Judges.


FARIS, Circuit Judge.

Appellant sued the Collector of Internal Revenue for the District of Minnesota, for the refund of the sum of $26,208, alleged to have been illegally collected as a federal estate tax from appellant, as executor of the will of one Dwight F. Brooks, deceased. Being cast, an appeal was taken by appellant in conventional form.

Appellant's decedent, Dwight F. Brooks, died on January 21, 1930, the owner of 4,992 shares of the capital stock...

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