HOWELLS v. FOX

No. 5672.

251 F.2d 94 (1957)

Paul S. HOWELLS, Executor of the Estate of Adele Cannon Howells, deceased, Appellant, v. Charles FOX, District Director of U. S. Treasury Department, Internal Revenue Service, Appellee.

United States Court of Appeals Tenth Circuit.

December 19, 1957.


Attorney(s) appearing for the Case

George E. Bridwell, Salt Lake City, Utah, for appellant.

Melvin L. Lebow (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, Melva Graney, Louise Foster, Attys., Dept. of Justice, Washington, D. C., and A. Pratt Kesler, U. S. Atty., Salt Lake City, Utah, on the brief), for appellee.

Before HUXMAN, MURRAH and BREITENSTEIN, Circuit Judges.


HUXMAN, Circuit Judge.

This case involves the validity of a deficiency estate tax assessment against the estate of Adele Cannon Howells in the amount of $49,641.76.

The facts are simple and not in dispute. The will of David P. Howells, deceased husband of Adele Cannon Howells, was admitted to probate in the State of California in 1939. Adele was appointed executrix of the estate and administered it as such until her death in 1951. After her death, her estate...

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