IN RE HOOPER'S ESTATE

No. 15549.

359 F.2d 569 (1966)

In the Matter of the ESTATE of Van B. HOOPER, Deceased. The Government of the Virgin Islands, Appellant.

United States Court of Appeals Third Circuit.

Decided April 22, 1966.

Rehearing Denied May 12, 1966.


Attorney(s) appearing for the Case

Almeric L. Christian, U. S. Atty., Charlotte Amalie, St. Thomas, V. I. (John E. Stout, Asst. U. S. Atty., Charlotte Amalie, St. Thomas, V. I., on the brief), for appellant.

Warren H. Young, Christiansted, St. Croix, V. I. (Young, Isherwood & Marsh, Christiansted, St. Croix, V. I., McDermott, Will & Emery, Chicago, Ill., on the brief), for appellee.

Before KALODNER, Chief Judge, and MARIS and ALDRICH, Circuit Judges.


Argued at Charlotte Amalie February 3, 1966.

MARIS, Circuit Judge.

The Government of the Virgin Islands appeals from a judgment entered in the District Court of the Virgin Islands dismissing a claim filed by the Government against the Estate of Van B. Hooper, deceased, for reimbursement of $1,003,932.80, the amount of subsidies allegedly erroneously paid to the decedent for the tax years 1951 through 1960 under the industrial incentive program of the former...

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