SAPPINGTON v. UNITED STATES

No. 12549.

408 F.2d 817 (1969)

Grace Grove SAPPINGTON and Lillian Grove Shank, individually and as co-Executrices u/w of Jessie B. Grove, Appellants, v. UNITED STATES of America, Appellee.

United States Court of Appeals Fourth Circuit.

Decided March 3, 1969.

Rehearing Denied April 15, 1969.


Attorney(s) appearing for the Case

Edward L. Blanton, Jr., Baltimore, Md. (Blanton & McFeely, Baltimore, Md., and W. Jerome Offutt, Frederick, Md., on brief), for appellants.

John S. Stephan, Atty., Dept. of Justice (Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson and Robert N. Anderson, Attys., Dept. of Justice, and Stephen H. Sachs, U. S. Atty., and Alan B. Lipson, Asst. U. S. Atty., on brief), for appellee.

Before SOBELOFF, BOREMAN and WINTER, Circuit Judges.


WINTER, Circuit Judge:

From a judgment denying the refund of federal estate taxes, plaintiffs, executrices of the estate of Jessie B. Grove, appeal. On April 8, 1962, the date of death, decedent was possessed of certain shares of preferred stock of The Flinkote Company. The principal question on appeal is whether the evidence adduced at trial supports the district judge's ultimate finding that decedent acquired the stock as purchaser from the estate of her late husband...

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