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TATE v. O'MALLEY

December 8, 1943

TATE
v.
O'MALLEY, Formerly Acting Collector of Internal Revenue



The opinion of the court was delivered by: GIBSON

The court, after hearing and consideration, makes the following findings of fact and conclusions of law:

Findings of Fact

 The facts stipulated on behalf of the parties to this action, filed April 20, 1943, are now referred to and adopted as findings of the facts therein set forth.

 In addition thereto, the court further finds:

 8. John M. Tate, Jr., was the husband of Ernestine Payne Tate at the time of her death.

 9. John M. Tate, Jr., for three years prior to the death of Ernestine Payne Tate, was insolvent, in that all moneys or property received and held by him during that period were small sums allowed him by his wife which were used by him in payment of his personal expenses.

 10. The claims for medical attendance to Ernestine Payne Tate were pursuant to agreement of the claimants with her and were not made in reliance upon John M. Tate, Jr., her husband, for payment.

 11. Ernestine Payne Tate, by her Will, did not direct the payment of her funeral expenses and expenses of medical attendance upon her from her estate.

 12. By the provisions of the will of Ernestine Payne Tate, her husband, John M. Tate, Jr., was bequeathed and received a sum greater than the amount of the said funeral expenses and cost of medical attendance upon Ernestine Payne Tate.

 Conclusions of Law

 I. The complainant is entitled to judgment against the defendant.


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