BRODRICK v. GORE

No. 5038.

224 F.2d 892 (1955)

Lynn R. BRODRICK, Director of Internal Revenue for the District of Kansas, Appellant, v. Theodore GORE and Ralph Gore, as Executors of the Last Will and Testament of Harry Gore, Deceased, Appellees.

United States Court of Appeals Tenth Circuit.

July 22, 1955.


Attorney(s) appearing for the Case

Carolyn R. Just, Washington, D. C. (H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Hilbert P. Zarky, Marvin Weinstein, Spec. Assts. to the Atty. Gen., and William C. Farmer, U. S. Atty., Wichita, Kan., were with her on the brief), for appellant.

J. B. McKay, El Dorado, Kan. (James B. McKay, Jr., El Dorado, Kan., was with him on the brief), for appellees.

Before BRATTON, HUXMAN and PICKETT, Circuit Judges.


BRATTON, Circuit Judge.

This was an action by the executors under the will of Harry Gore against the Director of Internal Revenue for the District of Kansas to recover an asserted overpayment of estate tax. Harry Gore, a resident of Wichita, Kansas, was the father of Theodore Gore and Ralph Gore. In 1933, the father and the two sons entered into written articles of partnership to conduct the business of drilling and operating oil and gas wells and selling the products...

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