(DOWNLOAD) "Routzahn v. Brown." by United States Court Of Appeals For The Sixth Circuit " Book PDF Kindle ePub Free
eBook details
- Title: Routzahn v. Brown.
- Author : United States Court Of Appeals For The Sixth Circuit
- Release Date : January 07, 1938
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 55 KB
Description
The case is here for the second time, and is a suit to recover from the collector of internal revenue an overpayment of estate taxes after the rejection of a timely claim for refund. When the case was first tried, the collector defended upon the ground that property willed to the decedent by his deceased wife was part of his gross estate, and that the taxes collected were attributable to a determination of that fact by the Commissioner. The executor contended that the decedent had renounced his interest in his wifes estate so that the property left to him by her had never become part of his. Judgment for the collector followed, reversed by this court in Brown v. Routzahn, Collector, 6 Cir., 63 F.2d 914, with mandate of remand for new trial. Certiorari was denied, 290 U.S. 641, 54 S. Ct. 60, 78 L. Ed. 557.
 "Routzahn v. Brown." by United States Court Of Appeals For The Sixth Circuit " Book PDF Kindle ePub Free){kind=link}