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HEITSCH v. KAVANAGH

No. 11513.

200 F.2d 178 (1952)

HEITSCH v. KAVANAGH.

United States Court of Appeals Sixth Circuit.

November 19, 1952.

Attorney(s) appearing for the Case

Robert D. Heitsch, Pontiac, Mich. (Robert D. Heitsch, Pontiac, Mich., on the brief), for appellant.

I. Henry Kutz, Washington, D. C. (Ellis N. Slack, Helen Goodner and Walter Akerman, Jr., Washington, D. C., Joseph C. Murphy and Roger P. O'Connor, Detroit, Mich., on the brief), for appellee.

Before SIMONS, Chief Judge, and McALLISTER and MILLER, Circuit Judges.

PER CURIAM.

Appellant, as Executor of the Estate of Janet H. Heitsch, deceased, filed suit to recover estate taxes paid by him under protest, attacking various pertinent Internal Revenue Code provisions as unconstitutional. He contends that Section 3760(a) and (b), and Section 3761(a) of Title 26 U.S.C.A.,1 authorizing compromises and closing agreements, are an attempt to confer legislative functions upon the executive department of the...

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