UNITED STATES v. GOODSON

Nos. 15883, 15895.

253 F.2d 900 (1958)

UNITED STATES of America, Appellant, v. Curtis C. GOODSON, Executor of the Estate of Louis W. Hill, Appellee (two cases).

United States Court of Appeals Eighth Circuit.

April 18, 1958.


Attorney(s) appearing for the Case

James P. Turner, Atty., Dept. of Justice, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson and Robert N. Anderson, Atty., Dept. of Justice, Washington, D. C., George E. MacKinnon, U. S. Atty., and Hyman Segell, Asst. U. S. Atty., St. Paul, Minn., were with him on the brief) for appellant.

Irving Clark, St. Paul, Minn. (Francis D. Butler and Doherty, Rumble & Butler, St. Paul, Minn., were with him on the brief) for appellee.

Before GARDNER, Chief Judge, and JOHNSEN and VAN OOSTERHOUT, Circuit Judges.


VAN OOSTERHOUT, Circuit Judge.

This is an appeal1 by the United States from judgment of the District Court (memorandum opinion reported 151 F.Supp. 416) in favor of the plaintiff executor for the refund of $200,837.73 estate tax alleged to have been erroneously assessed. Plaintiff had paid the tax and had filed timely claim for refund which was rejected.2 Jurisdiction is...

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