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THOMAS v. GRAHAM

No. 11565.

158 F.2d 561 (1946)

THOMAS, Collector of Internal Revenue, v. GRAHAM.

Circuit Court of Appeals, Fifth Circuit.

December 12, 1946.

Attorney(s) appearing for the Case

Lester L. Gibson and Sewall Key, Sp. Assts. to the Atty. Gen., both of Washington, D. C., and A. W. Christian, Asst. U. S. Atty., of Dallas, Tex., for appellant.

Harry C. Weeks, of Fort Worth, Tex., for appellee.

Before HUTCHESON, HOLMES, and McCORD, Circuit Judges.

McCORD, Circuit Judge.

The appeal is from a judgment of the District Court allowing recovery of estate tax paid on the estate of Malcolm K. Graham, a resident of Texas, who died at the age of 69 years on July 12, 1941. Judgment against the Collector was for $8,866.68 plus interest. The statute and regulations involved are 26 U.S.C.A. Int.Rev. Code, § 811(c) and Sections 81.16 and 81.17 of Treasury Regulations 105.

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