BALLANTINE v. TOMLINSON

No. 18736.

293 F.2d 311 (1961)

Elizabeth P. BALLANTINE et al., as Executors of the Estate of Percy Ballantine, Deceased, Appellants, v. Laurie W. TOMLINSON, as District Director of Internal Revenue, Appellee.

United States Court of Appeals Fifth Circuit.

Rehearing Denied August 24, 1961.


Attorney(s) appearing for the Case

William O. E. Henry, Bartow, Fla., for appellants.

Don M. Stichter, Asst. U. S. Atty., Tampa, Fla., Abbott M. Sellers, Acting Asst. Atty., Lee A. Jackson, Atty., Dept. of Justice, Washington, D. C., E. Coleman Madsen, U. S. Atty., Miami, Fla., Lloyd J. Keno, Atty., Dept. of Justice, Washington, D. C., Louis F. Oberdorfer, Asst. Atty. Gen., L. W. Post, Atty., Dept. of Justice, Washington, D. C., for appellee.

Before RIVES, JONES and BROWN, Circuit Judges.


JONES, Circuit Judge.

Percy Ballantine, a resident of Florida, died in 1954. He left a will by which he gave cash legacies to grandchildren, friends and employees of a total amount of $16,000. He gave automobiles, boats, household furniture and furnishings, jewelry, clothing and personal effects to his wife, Elizabeth Parks Ballantine. He gave his wife twenty-five per cent. of his residuary estate, free from transfer and...

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