WHEELING DOLLAR SAVINGS & TRUST CO. v. YOKE

No. 6553.

204 F.2d 410 (1953)

WHEELING DOLLAR SAVINGS & TRUST CO. v. YOKE.

United States Court of Appeals Fourth Circuit.

Decided May 27, 1953.


Attorney(s) appearing for the Case

Ralph L. Miller, Wheeling, W. Va., for appellant.

L. W. Post, Sp. Asst. to Atty. Gen. (H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Sp. Asst. to Atty. Gen., and Howard Caplan, U. S. Atty., on brief), Clarksburg, W. Va., for appellee.

Before PARKER, Chief Judge, and SOPER and DOBIE, Circuit Judges.


SOPER, Circuit Judge.

This is an appeal from a judgment for the defendant in a suit by the Wheeling Dollar Savings & Trust Company, as Executor of the Estate of Charles J. Wolf, deceased, against F. Roy Yoke, Collector of Internal Revenue, for the recovery of income taxes paid for the calendar years 1937-1940, inclusive, and for the fiscal years ended March 31, 1942 to March 31, 1946, inclusive, and for the short period covered by the final return of taxpayer...

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