HOWARD v. UNITED STATES

Nos. 10061, 10124.

125 F.2d 986 (1942)

HOWARD et al. v. UNITED STATES et al. UNITED STATES et al. v. HOWARD et al.

Circuit Court of Appeals, Fifth Circuit.

Rehearing Denied April 6, 1942.


Attorney(s) appearing for the Case

Esmond Phelps, of New Orleans, La., for appellants Howard.

Arthur A. Moreno, of New Orleans, La., for Amicus Curiæ.

Milford S. Zimmerman, J. Louis Monarch, and Sewall Key, Sp. Assts. to the Atty. Gen., Samuel O. Clark, Jr., Asst. Atty. Gen., and Robert Weinstein and J. Skelly Wright, Asst. U. S. Attys., both of New Orleans, La., for the United States and another, appellees.

Before FOSTER, HOLMES, and McCORD, Circuit Judges.


HOLMES, Circuit Judge.

This action was filed by the executors of Howard, a life long resident of Louisiana, to recover money paid under protest as federal estate taxes. Each side has appealed from separate portions of the lower court's judgment.

The appeal of the executors is from that portion of the judgment assessing estate taxes against them in respect to certain gifts inter vivos made by the decedent to his wife prior to 1926. Though the donor alienated...

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