UNITED STATES v. MILLER

No. 14026.

318 F.2d 637 (1963)

UNITED STATES of America, Plaintiff-Appellee, v. Carl N. MILLER, Sr., Administrator of the Estate of Florence M. Batt, Deceased, Defendant, and Frances Virginia Batt Sutton, Intervening Defendant-Appellant.

United States Court of Appeals Seventh Circuit.

June 12, 1963.


Attorney(s) appearing for the Case

John A. Kesler, Terre Haute, Ind., for appellant.

Louis F. Oberdorfer, Asst. Atty. Gen., Burton Berkley, Attorney, Tax Division, U. S. Department of Justice, Washington, D. C., Richard P. Stein, U. S. Atty., Indianapolis, Ind., Lee A. Jackson, Joseph M. Howard, Attorneys, Department of Justice, Washington, D. C., James R. Thornton, Asst. U. S. Atty., for appellee.

Before DUFFY, KNOCH and SWYGERT, Circuit Judges.


SWYGERT, Circuit Judge.

Intervening defendant-appellant Frances Virginia Batt Sutton appeals from a judgment awarded the Government for estate taxes in the amount of $38,731.61, plus accrued interest of $14,755.31, with statutory interest until the taxes are paid, against the administrator of the estate of Florence M. Batt deceased.

On March 2, 1962, the Government filed a complaint alleging that Florence M. Batt died intestate on August 2, 1948, and that...

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