HINES v. UNITED STATES

No. 6072.

90 F.2d 957 (1937)

HINES v. UNITED STATES.

Circuit Court of Appeals, Seventh Circuit.

Rehearing Denied August 6, 1937.


Attorney(s) appearing for the Case

Wyatt B. Angelo and Joseph Fitzgerald, both of Chicago, Ill., for appellant.

Robert H. Jackson, Asst. Atty. Gen., Sewall Key and E. E. Angevine, Sp. Assts. to the Atty. Gen., Michael L. Igoe, U. S. Atty., of Chicago, Ill., and Alexander Tucker, for the United States.

Before SPARKS and MAJOR, Circuit Judges, and LINDLEY, District Judge.


SPARKS, Circuit Judge.

In this case the District Court found that in 1927 appellant had received a dividend in kind of an undivided interest in real property from the Edward Hines Yellow Pine Trustees, hereinafter referred to as the Company, and that she was not entitled, therefore, to recover the tax which she had previously paid on that item, amounting to $6,487.63. The judgment in effect followed the findings and from it this appeal is prosecuted.

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