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McMULLIN v. SHEEHAN

No. 10941.

95 F.2d 129 (1938)

McMULLIN v. SHEEHAN, Collector of Internal Revenue.

Circuit Court of Appeals, Eighth Circuit.

Rehearing Denied March 21, 1938.

Attorney(s) appearing for the Case

Chase Morsey, of St. Louis, Mo., for appellant.

Harry Marselli, Sp. Asst. to the Atty. Gen. (James W. Morris, Asst. Atty. Gen., Sewall Key, Sp. Asst. to the Atty. Gen., and Herbert H. Freer, Asst. U. S. Atty., of St. Louis, Mo., on the brief), for appellee.

Before STONE, SANBORN, and WOODROUGH, Circuit Judges.

WOODROUGH, Circuit Judge.

This appeal is to reverse a decree dismissing a bill in equity to enjoin the collection of a federal estate tax. The Collector of Internal Revenue moved the dismissal and his motion was sustained. The plaintiff having failed to amend within the time fixed by the rule of the court1 the dismissal was entered.

It appears from the bill that the appellant is the widow and executrix of the estate of Charles...

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