BERRY v. KUHL

No. 9758.

174 F.2d 565 (1949)

BERRY v. KUHL, Collector of Internal Revenue (UNITED STATES, Intervener).

United States Court of Appeals Seventh Circuit.

May 12, 1949.


Attorney(s) appearing for the Case

Timothy T. Cronin, U. S. Atty., and E. J. Koelzer, Asst. U. S. Atty., both of Milwaukee, Wis., Theron L. Caudle, Asst. Atty. Gen., and James P. Garland, Harry Marselli, and Ellis N. Slack, Sp. Assts. to Atty. Gen., for appellant.

O. A. Oestreich, Hiram M. Nowlan, Robert C. Lovejoy, and Pierpont J. E. Wood, all of Janesville, Wis., for appellee.

Before KERNER and MINTON, Circuit Judges, and LINDLEY, District Judge.


MINTON, Circuit Judge.

This is a suit for refund of federal estate taxes alleged to have been illegally collected from the plaintiff-appellee as executrix of the estate of Earl E. Berry, deceased. From a judgment in favor of the plaintiff, the Collector of Internal Revenue has appealed.

The essential facts, as found by the District Court and as to which there is no dispute, are reducible to the following summary. Earl E. Berry, a resident of Wisconsin, died...

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