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DOUGHERTY v. UNITED STATES

No. 14179.

292 F.2d 331 (1961)

Dorothy Jane DOUGHERTY and Louis F. Baldwin, Executors of the Estate of Allen P. Jackson, Appellants, v. UNITED STATES of America, Appellee.

United States Court of Appeals Sixth Circuit.

July 10, 1961.

Attorney(s) appearing for the Case

S. Russell Smith, Louisville, Ky., H. B. Kinsolving, Jr., Shelbyville, Ky., Michael A. Rowady, Winchester, Ky., Smith & Smith, Louisville, Ky., Kinsolving & Kinsolving, Shelbyville, Ky., on brief, for appellants.

Louise Foster, Atty., Department of Justice, Washington, D. C., Howard A. Heffron, Acting Asst. Atty. Gen., Lee A. Jackson, Atty., Department of Justice, Washington, D. C., Jean L. Auxier, U. S. Atty., Lexington, Ky., on brief, for appellee.

Before MILLER, Chief Judge, and CECIL and O'SULLIVAN, Circuit Judges.

SHACKELFORD MILLER, Jr., Chief Judge.

Appellants, as Executors of the estate of Allen P. Jackson, deceased, filed this action in the District Court to recover federal estate taxes alleged to have been erroneously and illegally collected by the United States following a refusal by the Commissioner of Internal Revenue to allow the estate a marital deduction claimed by the appellants. Their complaint was dismissed by the District Judge and this appeal followed.

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