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UNITED STATES v. HILES

No. 19712.

318 F.2d 56 (1963)

UNITED STATES of America, Appellant, v. Mary Isabel HILES, individually and as Executrix under the Will of Morgan Hiles, deceased, Appellee.

United States Court of Appeals Fifth Circuit.

May 17, 1963.

Attorney(s) appearing for the Case

Vernol R. Jansen, Jr., U. S. Atty., Mobile, Ala., Harold C. Wilkenfeld, Harold M. Seidel, Benjamin M. Parker, Attys., Dept. of Justice, Washington, D. C., Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Attorney, Department of Justice, Washington, D. C., for appellant.

Hardy B. Smith, David Wallace Green, of Gaillard, Gaillard & Smith, Mobile, Ala., for appellee.

Before RIVES, JONES and BELL, Circuit Judges.

JONES, Circuit Judge.

The appellee, in her own right and as Executrix under the will of her deceased husband, recovered judgment for a federal estate tax deficiency assessment which she asserted had been illegally exacted. The United States has appealed. The facts were stipulated. Morgan Hiles, a resident of Mobile County, Alabama, died testate on February 4, 1957, survived by his widow, the appellee here, and their two minor children. The will was admitted to probate...

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