SHAFER v. UNITED STATES

No. 18710.

452 F.2d 666 (1971)

John T. SHAFER, Executor of the Estate of Olive M. Shafer, deceased, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Seventh Circuit.

October 13, 1971.


Attorney(s) appearing for the Case

Charles R. Vaughan, LaFayette, Ind., for plaintiff-appellant.

Johnnie M. Walters, Asst. Atty. Gen., Tax Div., Richard W. Perkins, Atty., U. S. Dept. of Justice, Washington, D. C., William C. Lee, U. S. Atty., Fort Wayne, Ind., for defendant-appellee.

Before KNOCH, Senior Circuit Judge, PELL, Circuit Judge, and GORDON, District Judge.


PER CURIAM.

John T. Shafer, acting as executor of the estate of Olive M. Shafer, deceased, brought this action in the district court for recovery of a payment of $287,118.34, assessed against and collected from the estate for federal estate tax purposes by the district director of internal revenue.

The primary thrust of the original action, and the sole issue involved upon this appeal, was the disallowance by the district director of a charitable deduction...

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