UNITED STATES v. ALLEN

No. 20607.

328 F.2d 377 (1964)

UNITED STATES of America, Appellant, v. Scott W. ALLEN, Jr., et al., Appellees.

United States Court of Appeals Fifth Circuit.

February 25, 1964.


Attorney(s) appearing for the Case

Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Atty., Tax Div., Dept. of Justice, Washington, D. C., Charles L. Goodson, U. S. Atty., Slaton Clemmons, Asst. U. S. Atty., Atlanta, Ga., Joseph Kovner, George F. Lynch, Attys., Tax Div., Dept. of Justice, Washington, D. C., Meyer Rothwacks, Atty., Dept. of Justice, Washington, D. C., for appellant.

Harold Karp, Newell Edenfield, Edenfield, Heyman & Sizemore, Atlanta, Ga., for appellees.

Before TUTTLE, Chief Judge, JONES, Circuit Judge, and JOHNSON, District Judge.


JONES, Circuit Judge.

The Internal Revenue Service of the United States made assessments against the appellee, Scott W. Allen, Jr., and Frances Allen, his wife, for $270,066.13, and against the appellee individually for $155,819.92, plus interest. Scott W. Allen, Jr., was a beneficiary of the estate of his mother in the amount of $40,000.00, or more. The Fulton National Bank of Atlanta, Georgia, is the executor of the mother's estate. On June 9, 1960, a bill of complaint...

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