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KIRKPATRICK v. SANDERS

No. 7673.

261 F.2d 480 (1958)

Marie S. KIRKPATRICK, Margaret S. Hayes, and J. H. Pearson, Co-Administrators of Estate of N. B. Smithey, deceased, Appellants, v. P. K. SANDERS, District Director of Internal Revenue Service of North Carolina, Appellee.

United States Court of Appeals Fourth Circuit.

Decided October 16, 1958.

Rehearing Denied January 14, 1959.

Attorney(s) appearing for the Case

Kyle Hayes, North Wilkesboro, N. C. (Clyde Hayes, North Wilkesboro, N. C., on brief), for appellants.

James P. Saunders, Atty., Dept. of Justice, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, Melva M. Graney, Attys., Dept. of Justice, Washington, D. C., James E. Holshouser, U. S. Atty., North Wilkesboro, N. C., and Lafayette Williams, Asst. U. S. Atty., Greensboro, N. C., on brief), for appellee.

Before SOBELOFF, Chief Judge, SOPER, Circuit Judge, and BRYAN, District Judge.

SOBELOFF, Chief Judge.

The administrators of the estate of N. B. Smithey sued for refund of estate taxes paid by them upon a deficiency assessment. Their controversy with the District Director of Internal Revenue relates to two parcels of land which the Director included for estate tax purposes, but which they contend had been effectually transferred by the decedent to his two daughters in his lifetime. The Director maintains that the transfers were gifts, and because...

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