Case Name: Dr. Henry Lewis STOUTZ, III and Mrs. Fancher Marie Stoutz Coe, as Transferees of the Estate of Ruth Harvey Fancher Stoutz, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee
Court: United States Court of Appeals for the Fifth Circuit
Jurisdiction: United States
Decision Date: 1971-03-18
Citations: 439 F.2d 1197
Docket Number: No. 30855
Parties: Dr. Henry Lewis STOUTZ, III and Mrs. Fancher Marie Stoutz Coe, as Transferees of the Estate of Ruth Harvey Fancher Stoutz, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 439
Pages: 1197–1197

Head Matter:
Dr. Henry Lewis STOUTZ, III and Mrs. Fancher Marie Stoutz Coe, as Transferees of the Estate of Ruth Harvey Fancher Stoutz, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.
No. 30855.
United States Court of Appeals, Fifth Circuit.
March 18, 1971.
Rehearing Denied April 28, 1971.
Louis B. Graham, Graham, Graham & Kiefer, New Orleans, La., for appellants.
Johnnie M. Walters, Asst. Atty. Gen., Tax Div., Meyer Rothwacks, Janet R. Spragens, Attys., Washington, D. C., Gerald J. Gallinghouse, U. S. Atty., New Orleans, La., Helen E. Marmoll, U. S. Dept. Of Justice, Washington, D. C., Bennet N. Hollander, Atty., Tax Division, Department of Justice, Washington, D. C., for appellee.
Before GEWIN, BELL and ALDI-SERT, Circuit Judges.
Of the Third Circuit, sitting by designation.

Opinion:
PER CURIAM:
We affirm the judgment of the district court for the reasons set forth in its adjudication 324 F.Supp. 197. The proceedings are remanded to the district court for consideration of the question whether the estate of Ruth Harvey Fancher Stoutz may be entitled to an additional deduction in the computation of the estate tax for the attorneys' fee and costs of processing this appeal.
Affirmed and remanded.