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SMAILS v. O'MALLEY

No. 12042.

127 F.2d 410 (1942)

SMAILS et al. v. O'MALLEY, Collector of Internal Revenue for District of Nebraska.

Circuit Court of Appeals, Eighth Circuit.

April 23, 1942.

Attorney(s) appearing for the Case

Alfred C. Munger, of Omaha, Neb. (Varro H. Rhodes, of Omaha, Neb., and A. R. Foss and KixMiller, Baar & Morris, all of Chicago, Ill., on the brief), for appellants.

J. E. Garvey, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., J. Louis Monarch, Sp. Asst. to Atty. Gen., and Joseph T. Votava, U. S. Atty., of Omaha, Neb., on the brief), for appellee.

Before GARDNER, THOMAS, and RIDDICK, Circuit Judges.

THOMAS, Circuit Judge.

This case arises under § 302(a) and (c) of the Revenue Act of 1926, c. 27, 44 Stat. 9, 26 U.S.C.A. Int.Rev.Code, § 811(a, c). The action was commenced by the appellants in the district court to recover from the Collector of Internal Revenue the sum of $16,008.43 paid on account of a deficiency in the estate taxes assessed by the Commissioner of Internal Revenue against the estate of Emma Allen, deceased. The deficiency was based upon...

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