1. Home
  2. Browse Decisions
  3. F.2d
  4. 240 F.2d
  5. 240 F.2d 225 (1957)
 

UNITED STATES v. HERRING

No. 7288.

240 F.2d 225 (1957)

UNITED STATES of America, Appellant, v. Flora F. HERRING, Administratrix of W. A. Herring Estate, Appellee.

United States Court of Appeals Fourth Circuit.

Decided January 2, 1957.

Attorney(s) appearing for the Case

Carrington Williams, Atty., Dept. of Justice, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson and A. F. Prescott, Attys., Dept. of Justice, Washington, D. C., Julian T. Gaskill, U. S. Atty., Goldsboro, N.C., and Jane A. Parker, Asst. U.S. Atty., Smithfield, N.C., on brief), for appellant.

Joseph H. Levinson, Benson, N. C., for appellee.

Before PARKER, Chief Judge, SOPER, Circuit Judge, and CHESNUT, District Judge.

SOPER, Circuit Judge.

This suit was brought by Flora F. Herring, administratrix of the estate of W. A. Herring, her deceased husband, against the United States to secure a refund of income taxes which had been paid by the estate after the decedent's death. W. A. Herring died on July 18, 1948, leaving a gross estate of $230,387.94. On July 12, 1949, the administratrix made an estate tax return showing a 1949 estate tax liability of $28,280.63, which she then paid;...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases