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UNITED STATES v. DENISON

No. 19583.

318 F.2d 819 (1963)

UNITED STATES of America, Appellant, v. Colin DENISON, as Executor under the Will of Emma Long Rogers, Deceased, Appellee.

United States Court of Appeals Fifth Circuit.

June 12, 1963.

Attorney(s) appearing for the Case

Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Atty., Dept. of Justice, Washington, D. C., Donald H. Fraser, U. S. Atty., Savannah, Ga., Harry Baum, David I. Granger, Attys., Dept. of Justice, Washington, D. C., for appellant.

John E. Simpson, Savannah, Ga., J. H. Highsmith, Baxley, Ga., Joseph H. Thomas, Jr., Jesup, Ga. (Hitch, Miller, Beckmann & Simpson, Savannah, Ga., of counsel), for appellee.

Before JONES and BELL, Circuit Judges, and GROOMS, District Judge.

JONES, Circuit Judge.

The appellee, Colin Denison, as Executor under the Will of Emma Long Rogers, Deceased, paid a deficiency assessment for estate tax made by the Commissioner of Internal Revenue, brought suit for a refund and recovered judgment. From the judgment so recovered, the United States has appealed. The facts are stipulated.

William C. Rogers died on November 19, 1951, leaving an estate valued at over...

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