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BEALS v. FONTENOT

No. 9427.

111 F.2d 956 (1940)

BEALS v. FONTENOT, Collector of Int. Rev.

Circuit Court of Appeals, Fifth Circuit.

May 15, 1940.

Attorney(s) appearing for the Case

Leon S. Cahn, of New Orleans, La., for appellant.

Rene A. Viosca, U. S. Atty., and Robert Weinstein, Asst. U. S. Atty., both of New Orleans, La., and Lee A. Jackson, Sp. Asst. to Atty. Gen., for appellee.

Before SIBLEY, HUTCHESON, and McCORD, Circuit Judges.

HUTCHESON, Circuit Judge.

The suit was for the refund of estate taxes paid on account of corporate stock.1 The claim was that though the stock was separate property of Beals, its increase in value, $35,460, was, due to the management and efforts of Beals, the property of the community, and only one-half of it was taxable to the estate of the deceased. The defense was that admittedly separate property when they were acquired, "separate...

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