United States v. Smith

We will refer to plaintiff in error as U. S. and to defendant in error as Mrs. Smith.

Donald B. Smith died intestate August 16, 1954, and Mrs. Smith, the surviving widow, was appointed administratrix, August 18, 1954. The principal assets of the estate were those tangible and intangible properties connected with a roofing business which decedent had operated under the name of “Dunrite Roofing Company.” At the time of decedent’s death the fiscal affairs of this business were in a chaotic state. At various times prior to the death of Mr. Smith the business had been con ducted at a substantial…