Black v. Lockhart, Collector of Internal Revenue

GARDNER, Chief Judge.

This appeal is from a judgment dismissing appellant’s action by which she sought to recover judgment for taxes erroneously collected from her for the taxable year 1949. Appellant is the duly appointed, qualified and acting adminis-tratrix of the estate of her deceased husband, Ernest B. Black, while the ap-pellee is the Collector of Internal Revenue for the Sixth District of Missouri. The parties will hereinafter be referred to as they were designated in the trial court.

Plaintiff's husband and N. T. Veatch, Jr., had for many years been associated together either as…