FIRST NAT. BANK OF HOUSTON v. SCOFIELD

Civil Action No. 1287.

62 F.Supp. 297 (1945)

FIRST NAT. BANK OF HOUSTON, HOUSTON, TEX., et al. v. SCOFIELD, Collector of Internal Revenue.

District Court, S. D. Texas, Houston Division.

July 16, 1945.


Attorney(s) appearing for the Case

Edward S. Boyles and M. U. S. Kjorlaug, both of Houston, Tex., for plaintiffs.

Brian S. Odem, U. S. Atty., and Miles L. Moss, Asst. U. S. Atty., both of Houston, Tex., and Samuel O. Clark, Jr., Asst. Atty. Gen., and Andrew D. Sharpe and Leon F. Cooper, Sp. Assts. to Atty. Gen., for defendant.


KENNERLY, District Judge.

This is a suit by plaintiff, The First National Bank of Houston, Houston, Texas (for brevity called Taxpayer), and its successor, First National Bank in Houston (for brevity called Successor Taxpayer), against defendant, Collector of Internal Revenue (for brevity called Collector), to recover $21,316.49, plus $3,118.92 interest, claimed by plaintiffs to have been unlawfully and under protest paid September 14, 1940, to Collector as income...

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