SHERMAN v. UNITED STATES

No. 73-3056.

492 F.2d 1045 (1974)

Louis G. SHERMAN, Jr., and Randolph W. Commins, Executors of the Estate of Louis G. Sherman, Sr., under Last Will and Testament of Louis G. Sherman, Sr., Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Fifth Circuit.

April 19, 1974.


Attorney(s) appearing for the Case

Hugh W. Gibert, David L. Ross, Atlanta, Ga., for plaintiffs-appellants.

Julian Longley, Asst. U. S. Atty., John W. Stokes, Jr., U. S. Atty., William D. Mallard, Jr., Asst. U. S. Atty., Atlanta, Ga., D. Wendell Barnett, Trial Atty., Jay R. Weill, Elmer J. Kelsey, Michael J. Roach, Attys., Scott P. Crampton, Meyer Rothwacks, Asst. Attys. Gen., Tax Div., Dept. of Justice, Washington, D. C., for defendant-appellee.

Before ALDRICH Senior Circuit Judge, and BELL and GEE, Circuit Judges.


ALDRICH, Senior Circuit Judge:

This action to recover an alleged overpayment of estate tax was previously before this court, 462 F.2d 577. At that time we affirmed a finding that there was a deductible obligation of the estate because of a support agreement between decedent and his wife from whom he had been separated, but we remanded for reconsideration of the amount. At the second trial the court took evidence, determined that the...

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