GUETTEL v. UNITED STATES

No. 11013.

95 F.2d 229 (1938)

GUETTEL et al. v. UNITED STATES.

Circuit Court of Appeals, Eighth Circuit.

March 17, 1938.


Attorney(s) appearing for the Case

M. L. Friedman, of Kansas City, Mo. (Richard P. Brous, of Kansas City, Mo., on the brief), for appellants.

Helen R. Carloss, Sp. Asst. to Atty. Gen. (James W. Morris, Asst. Atty. Gen., Sewall Key, Sp. Asst. to the Atty. Gen., and Maurice M. Milligan, U. S. Atty., and Thomas A. Costolow, Asst. U. S. Atty., both of Kansas City, Mo., on the brief), for the United States.

Before GARDNER, SANBORN, and THOMAS, Circuit Judges.


SANBORN, Circuit Judge.

The appellants, the sole residuary legatees under the will of Henry A. Guettel, brought this action at law to recover from the United States an overpayment of estate tax, which overpayment resulted from including in the gross estate the value of the Missouri real estate owned by the decedent. The sole defense of the government was that of res judicata. The case was tried to the court upon a stipulation...

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