MARTIN v. BRODRICK

No. 3914.

177 F.2d 886 (1949)

MARTIN v. BRODRICK.

United States Court of Appeals Tenth Circuit.

November 4, 1949.


Attorney(s) appearing for the Case

W. D. Jochems, Wichita, Kan. (Emmet A. Blaes and Robert G. Braden, Wichita, Kan., were with him on the brief), for appellant.

Ellis N. Slack, Washington, D. C. (Theron Lamar Caudle, Assistant Attorney General, and Edward J. P. Zimmerman, Special Assistant to the Attorney General, were with him on the brief), for appellee.

Before PHILLIPS, Chief Judge, MURRAH, Circuit Judge and RICE, District Judge.


MURRAH, Circuit Judge.

The question on appeal here is whether a claim for attorneys' fees and court costs incurred in the successful prosecution of a suit for refund of estate taxes is barred because not included in the original claim for refund. The trial court held the judgment on the first claim for refund res judicata, entered judgment for the Government, and the taxpayer has appealed on undisputed facts.

Rosa Baumstark, a resident of Sedgwick County,...

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