ENSLEY v. DONNELLY

No. 13538.

190 F.2d 59 (1951)

ENSLEY et al. v. DONNELLY, Collector of Revenue.

United States Court of Appeals. Fifth Circuit.

June 1, 1951.


Attorney(s) appearing for the Case

John L. Pitts, Alexandria, La., for appellants.

Louise Foster, Sp. Asst. to Atty. Gen., Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack, Sp. Asst. to Atty. Gen., Lansing L. Mitchell, Asst. U. S. Atty., New Orleans, La., for appellees.

Before HUTCHESON, Chief Judge, and SIBLEY and STRUM, Circuit Judges.


PER CURIAM.

This appeal from the decision of the district judge that it could not be deducted, presents as the sole question whether a note to the extent of $6,000.00,1 given by a father to his son, may be deducted as a claim against the estate, incurred bona fide and for an adequate and full consideration in money or money's worth, within the meaning of Section 812(b)(3) I.R.C., 26 U.S. C.A. § 812(b)(3).

Upon authority...

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