HUNT'S ESTATE v. UNITED STATES

No. 19671.

309 F.2d 146 (1962)

ESTATE of L. C. HUNT, Deceased, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals Fifth Circuit.

Rehearing Denied November 27, 1962.


Attorney(s) appearing for the Case

L. D. Gilmer, Houston, Tex., for appellant.

Louis D. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Martin B. Cowan, Meyer Rothwacks, Attys., Dept. of Justice, Washington, D. C., William Wayne Justice, U. S. Atty., Tyler, Tex., Lloyd W. Perkins, Asst. U. S. Atty., for appellee.

Before TUTTLE, Chief Judge, and HUTCHESON and BROWN, Circuit Judges.


TUTTLE, Chief Judge.

This is an appeal from a judgment of the trial court, sitting without a jury, dismissing appellant-taxpayer's suit for refund of estate taxes on the ground that a prior suit for refund ending in a judgment for the taxpayer was res judicata of the issues involved in the present case.

The facts are not in dispute, having been fully stipulated by the parties. These facts are that the decedent died on April 22, 1953, and his wife subsequently...

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