SCOFIELD v. BETHEA

No. 12215.

170 F.2d 934 (1948)

SCOFIELD v. BETHEA.

United States Court of Appeals Fifth Circuit.

November 19, 1948.


Attorney(s) appearing for the Case

Carlton Fox and George A. Stinson, Sp. Assts. to Atty Gen., Theron L. Caudle, Asst. Atty. Gen. and Henry W. Moursund, U. S. Atty., of San Antonio, Tex., for appellant.

Muckleroy McDonnold and J. B. Lewright, both of San Antonio, Tex., for appellee.

Before HOLMES, WALLER, and LEE, Circuit Judges.


HOLMES, Circuit Judge.

This appeal involves a deficiency of $87,598.45 in estate taxes upon the estate of Catherine Henke, deceased, hereinafter called the taxpayer. The questions presented are:

1. Whether the taxpayer is estopped from maintaining this suit because of its agreement to compromise the Government's claim for additional estate taxes by permitting the inclusion in the decedent's gross estate of 30% thereof, upon which compromise the Commissioner...

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