UNITED STATES v. FRAUENTHAL

No. 12609.

138 F.2d 188 (1943)

UNITED STATES v. FRAUENTHAL et al.

Circuit Court of Appeals, Eighth Circuit.

October 18, 1943.


Attorney(s) appearing for the Case

Lester L. Gibson, Sp. Asst. to the Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key and A. F. Prescott, Sp. Assts. to the Atty. Gen., and Samuel Rorex, U. S. Atty., and Leon B. Catlett, Asst. U. S. Atty., both of Little Rock, Ark., on the brief), for appellant.

S. Lasker Ehrman, of Little Rock, Ark. (Lonzo A. Ross, of Conway, Ark., and Grover T. Owens and E. L. McHaney, Jr., both of Little Rock, Ark., on the brief), for appellees.

Before SANBORN and RIDDICK, Circuit Judges, and LEMLEY, District Judge.


SANBORN, Circuit Judge.

The administrators of the estate of Sam Frauenthal, a resident of Little Rock, Arkansas, who died December 4, 1935, brought this action to recover an overpayment of estate taxes. The Government asserted that the District Court was without jurisdiction, on the ground that no claim for refund had been filed with the Commissioner of Internal Revenue, as required by § 3226 of the Revised Statutes, as amended by § 1103 of the Revenue Act...

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