MARTIN v. UNITED STATES

No. 11467.

230 F.2d 106 (1956)

Margaret B. MARTIN, Individually, and as Executor of the Last Will of John C. Martin, Deceased, Plaintiff-Appellee, v. The UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals Seventh Circuit.

February 8, 1956.


Attorney(s) appearing for the Case

H. Brian Holland, Asst. Atty. Gen., John J. Kelley, Jr., Atty., Tax Division, U. S. Dept. of Justice, Washington, D. C., C. M. Raemer, U. S. Atty., East St. Louis, Ill., Lee A. Jackson, Robert N. Anderson, Davis W. Morton, Jr., Attys., Dept. of Justice, Washington, D. C., for appellant.

Harold G. Baker, Leigh M. Kagy, John M. Ferguson, East St. Louis, Ill., for appellee, Baker, Kagy & Wagner, East St. Louis, Ill., of counsel.

Before FINNEGAN, LINDLEY and SCHNACKENBERG, Circuit Judges.


LINDLEY, Circuit Judge.

The Government appeals from a judgment in favor of plaintiff, entered in pursuance of the opinion of the District Court reported in Martin v. United States, 128 F.Supp. 576, wherein Judge Wham carefully analyzed the facts and the legal questions presented and answered the arguments of the Government now renewed upon appeal.

An examination of the record discloses that it adequately supports the findings...

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