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UNITED STATES v. NEEL

No. 5264.

235 F.2d 395 (1956)

UNITED STATES of America, Appellant, v. Olive M. NEEL, Executrix of the Estate of Alfred C. Neel, deceased, Appellee.

United States Court of Appeals Tenth Circuit.

July 2, 1956.

Attorney(s) appearing for the Case

David O. Walter, Atty., Dept. of Justice, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, Hilbert P. Zarky, and Davis W. Morton, Jr., Attys., Dept. of Justice, Washington, D. C., and Paul W. Cress, U. S. Atty., Oklahoma City, Okl., on the brief), for the United States.

Roy C. Lytle, Oklahoma City, Okl. (Lytle, Johnston & Soule, Oklahoma City, Okl., on the brief), for appellee.

Before BRATTON, Chief Judge, PHILLIPS, Circuit Judge, and ROGERS, District Judge.

PHILLIPS, Circuit Judge.

Olive M. Neel, as executrix of the estate of Alfred C. Neel, brought this action to recover on a claim for refund of Federal estate tax.

The action involves a Federal estate tax deficiency assessed against the estate of Alfred C. Neel, who died testate on April 5, 1946, a resident of Cotton County, Oklahoma. The District Court found and concluded that there was a general partnership existing between Alfred and his wife, Olive M. Neel...

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