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CONWAY v. GLENN

No. 11363.

193 F.2d 965 (1952)

CONWAY v. GLENN.

United States Court of Appeals Sixth Circuit.

February 6, 1952.

Attorney(s) appearing for the Case

Joe A. Wallace, Louisville, Ky., Joe A. Wallace, Henry D. Hopson, Everett H. Metcalf, Jr., and Wallace & Hopson, all of Louisville, Ky., on brief, for appellant.

C. M. Featherston, Washington, D. C., Theron Lamar Caudle, Ellis N. Slack, Lee A. Jackson, and Hilbert P. Zarky, all of Washington, D. C., David C. Walls, Charles F. Wood, Louisville, Ky., on brief, for appellee.

Before SIMONS, MARTIN and McALLISTER, Circuit Judges.

MARTIN, Circuit Judge.

This is an appeal from the dismissal by the District Court of an action brought by the Administrator of the estate of Eustace R. Conway, deceased, against the Collector of Internal Revenue for the District of Kentucky to recover $29,094.68, with interest. The amount sought to be recovered as a refund represents a deficiency assessment of federal estate taxes which has been paid to the Collector of Internal...

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