PRICHARD v. UNITED STATES

No. 23931.

397 F.2d 60 (1968)

Mrs. Frankie Lou Smith PRICHARD, Independent Executrix of the Estate of Houston Smith, Jr., Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals Fifth Circuit.

June 20, 1968.


Attorney(s) appearing for the Case

George E. Ray, Dallas, Tex., for appellant.

Melvin M. Diggs, U. S. Atty., Fort Worth, Tex., Mitchell Rogovin, Asst. Atty. Gen., Tax Div., Richard C. Pugh, Act. Asst. Atty. Gen., Meyer Rothwacks, Lee A. Jackson, Gilbert E. Andrews, Jeanine Jacobs, Attys., Dept. of Justice, Washington, D. C., for appellee.

Before BELL, GODBOLD and DYER, Circuit Judges.


GODBOLD, Circuit Judge:

This is an appeal from a judgment that appellant executrix is not entitled to refund of an alleged overpayment of estate tax on the estate of Houston Smith, 255 F.Supp. 552 (N.D.Texas 1966).1 The case concerns application of § 2042 of the Internal Revenue Code, 26 U.S.C.A. § 2042. The district court found for the government...

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