FIRST NAT. BANK OF BIRMINGHAM v. UNITED STATES

No. 4466-B.

12 F.Supp. 301 (1935)

FIRST NAT. BANK OF BIRMINGHAM et al. v. UNITED STATES.

District Court, N. D. Alabama, S. D.

August 22, 1935.


Attorney(s) appearing for the Case

Bradley, Baldwin, All & White, of Birmingham, Ala., for plaintiffs.

Frank J. Wideman, Asst. Atty. Gen., Andrew D. Sharpe and Thomas G. Carney, Sp. Assts. to the Atty. Gen., and Jim C. Smith, U. S. Atty., and William R. Bradford, Asst. U. S. Atty., both of Birmingham, Ala., for the United States.


GRUBB, District Judge.

This is an action to recover the sum of $3,044.27, representing taxes alleged to have been overpaid on the income for the year 1930 of the trust created under the will of J. C. Patterson, deceased resident of Birmingham, Ala. The case was tried before the court, sitting without a jury, and the facts, for the most part stipulated, may be summarized as follows: Under the will of J. C. Patterson, deceased, the plaintiffs, the First National Bank...

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