Illinois National Bank, a Banking Corporation, as Conservator of the Estate of Earl Davenport, and Nellie Davenport v. United States

CASTLE, Circuit Judge.

This is an appeal by the United States of America from a judgment in the amount of $10,601.63 entered in favor of the Illinois National Bank as conservator of the estate of Earl Davenport, an incompetent person, and Nellie Davenport, the wife of Earl Davenport in a suit for refund of an alleged overpayment of $15,231.12 in federal income tax for the year 1948.

Prior to July 25, 1947 Earl Davenport and Mayme Davenport were husband and wife. On July 18, 1947 Earl and Mayme Davenport entered into and executed a “Post Nuptial Stipulation and Settlement of Property Rights” and…