SOUTH CAROLINA NATIONAL BANK v. McLEOD

Civ. A. No. 8765.

256 F.Supp. 913 (1966)

The SOUTH CAROLINA NATIONAL BANK and Julian Mitchell, Jr., Executors of the Estate of Julian Mitchell, Plaintiffs, v. H. M. McLEOD, Director of Internal Revenue for the District of South Carolina, Defendant.

United States District Court D. South Carolina, Charleston Division.

July 25, 1966.


Attorney(s) appearing for the Case

Huger Sinkler and Albert Simons, Jr., of Sinkler, Gibbs & Simons, Burnett R. Maybank of Maybank & Manucy, Charleston, S. C., for plaintiffs.

Terrell L. Glenn, U. S. Atty., Columbia, S. C., by Walter J. Tribbey, Atty., Tax Div., Dept. of Justice, Washington, D. C., for defendant.


ORDER

SIMONS, District Judge.

This is an action under Section 7422 of the Internal Revenue Code of 1954 to recover the amount of a deficiency assessment with interest levied by the Director of Internal Revenue and paid by plaintiffs under protest. The jurisdiction of this court is conferred by Title 28, U.S.C., Section 1340, as amended.

Plaintiffs filed with defendant on February 26, 1962 a Federal Estate...

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