HURLEY v. HARTLEY

No. 8821.

379 F.2d 205 (1967)

Ruth Wilson HURLEY, Appellant, v. Donald T. HARTLEY, District Director of Internal Revenue, Appellee.

United States Court of Appeals Tenth Circuit.

June 13, 1967.


Attorney(s) appearing for the Case

G. Stanley Crout, Santa Fe, N. M. (Harry L. Bigbee and Harl D. Byrd, Santa Fe, N. M., on the brief), for appellant.

Crombie J. D. Garrett, Dept. of Justice, Washington, D. C. (Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson and Benjamin M. Parker, Attorneys, Department of Justice, Washington, D. C., on the brief), for appellee.

Before MURRAH, Chief Judge, HICKEY, Circuit Judge, and CHRISTENSEN, District Judge.


HICKEY, Circuit Judge.

Ruth Wilson Hurley, a widow, brought a civil action to recover a federal estate tax paid under protest on the estate of General Patrick J. Hurley, her deceased husband. From a judgment in favor of the District Director of Internal Revenue, the widow has appealed.

The uncontroverted material facts are as follows: Prior to the death of the General on July 30, 1963, he and his wife were residents of and domiciled in Santa Fe, New Mexico...

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