(DOWNLOAD) "Edwards v. Phillips" by United States Court of Appeals for the Tenth Circuit # eBook PDF Kindle ePub Free

eBook details

Title: Edwards v. Phillips
Author : United States Court of Appeals for the Tenth Circuit
Release Date : January 27, 1967
Genre: Law,Books,Professional & Technical,
Pages : * pages
Size : 52 KB

Description

SETH, Circuit Judge. The plaintiff-appellant is the executor of the estate of Seren P. Hansen, and the defendant-appellee is the District Director of Internal Revenue for Colorado. The suit is for a refund of estate taxes, and the issue relates to allowable deductions under Section 2055(a) of the 1954 Internal Revenue Code. The United States District Court denied relief to the taxpayer and this appeal was taken.