United States v. Floersch

HUXMAN, Circuit Judge.

This is an appeal from a summary judgment in favor of the plaintiff, the appellee here. The appellee instituted this action to recover income taxes and interest which she paid under protest. The assessment against her was as a transferee of assets of her former husband, now deceased. On March 15, 1951, Mrs. Sybil Mae Floersch and her then husband, William E. Benton, residents of New Mexico, filed their joint income tax return for the year 1950. Benton died May 12, 1953. His estate was probated and closed in due course of time. Her husband’s one-half interest in their…