United States v. Carl N. Miller, Sr., Administrator of the Estate of Florence M. Batt, Deceased, and Frances Virginia Batt Sutton, Intervening

SWYGERT, Circuit Judge.

Intervening defendant-appellant Frances Virginia Batt Sutton appeals from a judgment awarded the Government for estate taxes in the amount of $38,731.61, plus accrued interest of $14,755.31, with statutory interest until the taxes are paid, against the administrator of the estate of Florence M. Batt deceased.

On March 2,1962, the Government filed a complaint alleging that Florence M. Batt died intestate on August 2, 1948, and that the defendant Carl N. Miller, Sr., as administrator of her estate, owed federal estate taxes in the amounts of $37,516.59 and $1,215.02, which…