BOOKWALTER v. PHELPS

No. 17339.

325 F.2d 186 (1963)

E. O. BOOKWALTER, District Director of Internal Revenue, Appellant, v. Marie PHELPS, Executrix of the Estate of Calvin N. Phelps, Deceased, Appellee.

United States Court of Appeals Eighth Circuit.

December 11, 1963.


Attorney(s) appearing for the Case

Arthur E. Strout, Atty., Tax Division, Dept. of Justice, Washington, D. C., for appellant; Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Robert N. Anderson, Morton K. Rothschild, Attys., Dept. of Justice, Washington, D. C., and also F. Russell Millin, U. S. Atty., Kansas City, Mo., and William Kitchen, Asst. U. S. Atty., Kansas City, Mo., on the brief.

Clarence O. Woolsey, Springfield, Mo., for appellee.

Before VAN OOSTERHOUT and BLACKMUN, Circuit Judges, and DAVIES, District Judge.


VAN OOSTERHOUT, Circuit Judge.

This is an appeal by the District Director of Internal Revenue from final judgment entered against him in favor of estate taxpayer for refund of estate taxes erroneously assessed and paid. All jurisdictional requirements relating to the bringing of this action and the taking of this appeal have been met.

The issue presented by this appeal is whether the widow's allowance made by the probate court to the surviving spouse under...

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