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SMITH'S ESTATE v. COMMISSIONER OF INTERNAL REVENUE

Nos. 10467, 10610.

168 F.2d 431 (1948)

SMITH'S ESTATE v. COMMISSIONER OF INTERNAL REVENUE. SMITH'S ESTATE v. HENSLEE.

Circuit Court of Appeals, Sixth Circuit.

June 7, 1948.

Attorney(s) appearing for the Case

F. E. Hagler, of Memphis, Tenn. (H. H. Honnoll and F. E. Hagler, both of Memphis, Tenn., on the brief; Hagler & Lowrance, of Memphis, Tenn., of counsel), for petitioner.

Fred E. Youngman, of Washington, D. C. (Theron Lamar Caudle, Sewall Key, Robert N. Anderson and Morton K. Rothschild, all of Washington, D. C., and Ward Hudgins and A. O. Denning, both of Nashville, Tenn., on the brief), for respondent.

Before MARTIN, McALLISTER and MILLER, Circuit Judges.

MILLER, Circuit Judge

The Executor of the Estate of Hugh C. Smith, deceased, appeals in Case No. 10,610 from a judgment of the District Court which dismissed its claim against the Collector of Internal Revenue for refund of taxes in the amount of $15,418.28 paid for income and defense tax liability for the year 1940. In Case No. 10,467, the Executor and Trustee under the Will of Hugh Smith, deceased, seeks a review of the judgment of the Tax Court sustaining an income...

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