Court of Appeals for the Fifth Circuit July 12, 1948, 12194 (Allen v. First Nat. Bank of Atlanta)

HUTCHESON, Circuit Judge.

The suit was for the recovery of estate •taxes plaintiff had paid. The claim was that the taxes had been overpaid (1) because of the commissioner’s refusal to allow plaintiff to deduct the value of prop

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erty bequeathed in trust for charitable purposes,

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and (2) because of his overvaluation of stock in two corporations, Whitehead Holding Company and Copaco, Inc.