CITIZENS' & SOUTHERN NAT. BANK v. UNITED STATES

No. 423.

4 F.Supp. 408 (1933)

CITIZENS' & SOUTHERN NAT. BANK v. UNITED STATES.

District Court, S. D. Georgia, Augusta Division.

March 25, 1933.


Attorney(s) appearing for the Case

Wright, Jackson & McClure, of Augusta, Ga., for plaintiff.

Chas. L. Redding, U. S. Atty., of Savannah, Ga., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and F. F. Korell, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C.


BARRETT, District Judge.

George R. Lombard died testate on April 19, 1929. On September 6, 1922, he executed an instrument in the form of a warranty deed, which was duly recorded on June 16, 1924, to certain land, the material parts of which instrument are as follows:

The consideration is "the love and affection that he has for his wife, Martha S. Lombard." The granting clause is "give, grant, bargain, sell, release and convey unto the said Martha S. Lombard...

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