John J. Louis, Jr., and Harris Trust & Savings Bank, Executors of the Will of John J. Louis, Deceased v. United States

KNOCH, Circuit Judge.

The defendant-appellant, the United States of America, has appealed from a judgment entered against it in an action brought by the plaintiffs-appellees, John J. Louis, Jr. and Harris Trust & Savings Bank, Executors of the Will of John J. Louis, deceased, to recover alleged overpayment of federal estate tax on the estate of the decedent.

The appellant contends that the District Court erred in denying its motion for a new trial.

At his death on February 19, 1959, the decedent John J. Louis, owned 235,000 shares of S. C. Johnson & Sons, Inc., commonly known as Johnson’s Wax…