Court of Appeals for the Seventh Circuit April 23, 1935, No. 5181 (United States v. Blow)

SPARKS, Circuit Judge.

Appellees, the administrators of the estate of Adele M. Blow, deceased, filed suit in the District Court to recover an alleged overpayment of income taxes by decedent for the year 1925. Judgment was entered in favor of appellees, and the government appeals.