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MULLIKIN v. MAGRUDER

No. 5362.

149 F.2d 593 (1945)

MULLIKIN et al. v. MAGRUDER, United States Collector of Internal Revenue for District of Maryland.

Circuit Court of Appeals, Fourth Circuit.

May 16, 1945.

Attorney(s) appearing for the Case

Harry N. Baetjer, of Baltimore, Md. (Enos S. Stockbridge, of Baltimore, Md., on the brief), for appellants.

Melva M. Graney, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key and J. Louis Monarch, Sp. Assts. to Atty. Gen., and Bernard J. Flynn, U. S. Atty., of Baltimore, Md., on the brief), for appellee.

Before SOPER, DOBIE and NORTHCOTT, Circuit Judges.

SOPER, Circuit Judge.

This suit was brought to secure a refund of estate taxes alleged to have been overpaid. Addison E. Mullikin and H. LeRoy Carter, executors of the estate of Merville H. Carter, who died in 1939, paid under protest a deficiency assessment for federal taxes based on the inclusion in the gross estate of the decedent of (1) certain promissory notes; (2) a credit belonging to the decedent on the books of a partnership consisting of himself, his son...

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