UNITED STATES v. MERRILL

No. 13390.

211 F.2d 297 (1954)

UNITED STATES v. MERRILL.

United States Court of Appeals Ninth Circuit.

March 2, 1954.


Attorney(s) appearing for the Case

H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Thomas R. Winter, Fred Youngman, Helen Goodner, Audley J. Godfrey, Jr., Sp. Assts. to Atty. Gen., Charles P. Moriarty, U. S. Atty., Seattle, Wash., for appellant.

Wright, Innis, Simon & Todd, Seattle, Wash., for appellee.

Before HEALY, BONE and POPE, Circuit Judges.


BONE, Circuit Judge.

Appellee brought this action for refunds of income taxes paid by him for the taxable years 1939 and 1940. The facts are undisputed. Appellee's wife died testate in the State of Washington on April 9, 1939. In her will, which was of the non-intervention type, she named appellee as executor and bequeathed her one-half interest in the community property, after payment of certain minor bequests to appellee in trust to pay the income to himself for...

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