Wheeling Dollar Savings & Trust Co. v. Yoke

SOPER, Gircuit Judge.

This is an appeal from a judgment for the defendant in a suit by the Wheeling Dollar Savings & Trust Company, as Executor of the Estate of Charles J. Wolf, deceased, against F. Roy Yoke, Collector of Internal Revenue, for the recovery of income taxes paid for the calendar years 1937-1940, inclusive, and for the fiscal years ended March 31, 1942 to March 31, 1946, inclusive, and for the short period covered by the final return of taxpayer’s decedent ending with the date of his death, September 1, 1946.

The facts are largely stipulated and may be summarized as follows:

Charles…