Allen v. First Nat. Bank of Atlanta.
1948.C05.40129 169 F.2D 221
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Descripción editorial
The suit was for the recovery of estate taxes plaintiff had paid. The claim was that the taxes had been overpaid (1) because of the commissioners refusal to allow plaintiff to deduct the value of property bequeathed in trust for charitable purposes, and (2) because of his overvaluation of stock in two corporations, Whitehead Holding Company and Copaco, Inc.