Court of Appeals for the Sixth Circuit April 5, 1929, No. 5071 (Briscoe v. Craig)

MACK, Circuit Judge.

In an action to recover estate tax payments, tried before the District Judge without a jury, judgment was rendered for the defendant under the following circumstances:

Daniel Briscoe, a resident of Tennessee, died on February 7, 1918, survived by a wife, aged 57, and eight children.