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STEEN v. UNITED STATES

No. 12853.

195 F.2d 379 (1952)

STEEN v. UNITED STATES.

United States Court of Appeals Ninth Circuit.

March 25, 1952.

Attorney(s) appearing for the Case

George T. Altman, Los Angeles, Cal., for appellant.

Ellis N. Slack, Acting Asst. Atty. Gen., A. F. Prescott, George D. Webster, Irving Axelrad, Sp. Assts. to Atty. Gen., Department of Justice, Washington, D. C., Walter S. Binns, U. S. Atty., Edward R. McHale, Asst. U. S. Atty., Los Angeles, Cal., for appellee.

Before MATHEWS, STEPHENS and BONE, Circuit Judges.

MATHEWS, Circuit Judge.

Appellant, Ruth Forbes Steen, formerly Ruth Forbes McLeod, sole distributee of the estate of Norman A. McLeod, deceased, hereafter called decedent, brought an action against appellee, the United States, to recover an overpayment of estate tax on decedent's estate. The parties agreed that the tax was overpaid, and that appellant was entitled to recover the overpayment, but they disagreed as to the amount...

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