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ALLEN v. FIRST NAT. BANK OF ATLANTA

No. 12194.

169 F.2d 221 (1948)

ALLEN, Collector of Internal Revenue, v. FIRST NAT. BANK OF ATLANTA.

Circuit Court of Appeals. Fifth Circuit.

July 12, 1948.

Attorney(s) appearing for the Case

Homer R. Miller and George A. Stinson, Sp. Assts. to Atty. Gen., Theron L. Caudle, Asst. Atty. Gen., and John P. Cowart, U. S. Atty., of Macon, Ga., for appellant.

Robt. B. Troutman, of Atlanta, Ga., and H. D. Russell, of Macon, Ga., for appellee.

Before HUTCHESON, HOLMES, and McCORD, Circuit Judges.

HUTCHESON, Circuit Judge.

The suit was for the recovery of estate taxes plaintiff had paid. The claim was that the taxes had been overpaid (1) because of the commissioner's refusal to allow plaintiff to deduct the value of property bequeathed in trust for charitable purposes,1 and (2) because of his over-valuation of stock in two corporations, Whitehead Holding Company and Copaco, Inc.

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