OPINION OF THE COURT
ADAMS, Circuit Judge.
This action was instituted by the United States against Sarah Elizabeth Duncan, the Executrix of the Edna C. Smith Estate, to recover monies that had been paid to Edna C. Smith. Mrs. Smith had signed the name of her deceased mother on government checks that had been issued to the mother, negotiated the checks at a bank, and then appropriated the money to her own use.
The sole defense of the Executrix was...
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