Case Name: Doris H. KIDD, Executrix of the Estate of Robert A. Kidd, Deceased, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee
Court: United States Court of Appeals for the Sixth Circuit
Jurisdiction: United States
Decision Date: 1971-10-29
Citations: 451 F.2d 1026
Docket Number: No. 71-1247
Parties: Doris H. KIDD, Executrix of the Estate of Robert A. Kidd, Deceased, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 451
Pages: 1026–1026

Head Matter:
Doris H. KIDD, Executrix of the Estate of Robert A. Kidd, Deceased, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.
No. 71-1247.
United States Court of Appeals, Sixth Circuit.
Oct. 29, 1971.
Ralph W. Weimer and Frank B. Mc-Clelland, Columbus, Ohio, for appellant.
Carleton D. Powell, Department of Justice, Washington, D. C., Johnnie M. Walters, Asst. Atty. Gen., Meyer Rothwacks, Loring W. Post, Michael L. Paup, Attorneys, Tax Division, Dept. of Justice, Washington, D. C., on brief, William W. Milligan, U. S. Atty., Columbus, Ohio, of counsel, for appellee.
Before CELEBREZZE, PECK, MILLER, Circuit Judges.

Opinion:
This appeal having been submitted to the Court on the record on appeal and the briefs and oral arguments of counsel, and it having been concluded that the judgment should be affirmed for the reasons set forth in the opinion filed by District Judge Joseph P. Kinneary, D. C., 334 F.Supp. 631.
It is ordered that the judgment of the District Court be and it hereby is affirmed.