UNITED STATES v. COLLINS

No. 25108.

399 F.2d 90 (1968)

UNITED STATES of America, Appellant, v. Whitfield J. COLLINS, Independent Executor of the Estate of Gillis A. Johnson, Appellee.

United States Court of Appeals Fifth Circuit.

August 9, 1968.


Attorney(s) appearing for the Case

Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, Harry Marselli, Robert N. Anderson, Robert J. Campbell, Attys., Dept. of Justice, Washington, D. C., for appellant, Melvin M. Diggs, U. S. Atty., Fort Worth, Tex., of counsel.

Allan Howeth, Cantey, Hanger, Gooch, Cravens & Scarborough, Whitfield J. Collins, Fort Worth, Tex., for appellee.

Before THORNBERRY and SIMPSON, Circuit Judges, and ATKINS, District Judge.


THORNBERRY, Circuit Judge:

This appeal is from a judgment in favor of Appellee, Whitfield J. Collins, executor of the estate of Gillis A. Johnson for a refund of estate tax in the amount of $559.25, plus interest. This tax resulted from the Commissioner's disallowance of a deduction for the entire amount of funeral expenses of the decedent, and his allowance of a deduction for only one-half of these expenses. We hold that only one-half of the funeral expenses attributable...

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