Court of Appeals for the Fifth Circuit June 12, 1963, 19583 (United States v. Colin Denison, as Under the Will of Emma Long Rogers, Deceased)

JONES, Circuit Judge.

The appellee, Colin Denison, as Executor under the Will of Emma Long Rogers, Deceased, paid a deficiency as

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sessment for estate tax made by the Commissioner of Internal Revenue, brought suit for a refund and recovered judgment. From the judgment so recovered, the United States has appealed. The facts are stipulated.

William C.