Kirkpatrick v. Sanders

261 F.2d 480

58-2 USTC P 11,829

Marie S. KIRKPATRICK, Margaret S. Hayes, and J. H. Pearson,

Co-Administrators of Estate of N. B. Smithey,

deceased, Appellants,

v.

P. K. SANDERS, District Director of Internal Revenue Service

of North Carolina, Appellee.

No. 7673.

United States Court of Appeals Fourth Circuit.

Argued Oct. 13, 1958.

Decided Oct. 16, 1958, Rehearing Denied Jan. 14, 1959.

Kyle Hayes, North Wilkesboro, N.C. (Clyde Hayes, North Wilkesboro, N.C., on brief), for appellants.

James P. Saunders, Atty., Dept. of Justice, Washington, D.C. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, Melva M.…