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HELBURN v. BALLARD

No. 6774.

85 F.2d 613 (1936)

HELBURN v. BALLARD.

Circuit Court of Appeals, Sixth Circuit.

April 7, 1936.

Attorney(s) appearing for the Case

Claude Hudgins, Asst. U. S. Atty., of Louisville, Ky., for appellant.

Peter, Lee, Tabb, Krieger & Heyburn, of Louisville, Ky., for appellee.

Before HICKS, SIMONS, and ALLEN, Circuit Judges.

PER CURIAM.

It appearing that the Commissioner of Internal Revenue was unauthorized by section 302 (b) of the Revenue Act of 1924, 43 Stat. 253, 304 (26 U.S.C.A. § 411 note) to include in the gross estate of the decedent, S. Thurston Ballard, any amount representing dower interest of appellee because, having taken under the will of the decedent, the appellee acquired no rights at the time of his death as dowress in his real estate, Perry v. Wilson, 183 Ky. 155...

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