CENTRAL TRUST CO. v. UNITED STATES

No. 10540.

167 F.2d 133 (1948)

CENTRAL TRUST CO. v. UNITED STATES.

Circuit Court of Appeals, Sixth Circuit.

March 22, 1948.


Attorney(s) appearing for the Case

William R. Seaman, of Cincinnati, Ohio, (H. J. Siebenthaler and William R. Seaman, both of Cincinnati, Ohio, on the brief; Frost & Jacobs, of Cincinnati, Ohio of counsel), for appellant.

Louise Foster of Washington, D. C., (Theron L. Caudle, Helen R. Carloss, Lee A. Jackson and Abbott M. Sellers, all of Washington, D. C., and Ray J. O'Donnell and William J. Dammarell, both of Cincinnati, Ohio, on the brief), for appellee.

Before HICKS, McALLISTER and MILLER, Circuit Judges.


HICKS, Circuit Judge.

Suit by appellant to recover of appellee the sum of $11,993.46 with interest. The District Court heard the case without a jury and dismissed it. The record consists of stipulated facts, certain exhibits and the testimony of three witnesses.

Bertha Baur died on September 18, 1940, and appellant was appointed Administrator of her estate. On October 1, 1941, appellant filed a Federal Estate Tax return for decedent but did not include in...

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