AUSTIN NAT. BANK v. SCOFIELD

Civ. A. No. 396.

84 F.Supp. 483 (1948)

AUSTIN NAT. BANK v. SCOFIELD, Collector of Internal Revenue.

United States District Court W. D. Texas, Austin Division.

August 2, 1948.


Attorney(s) appearing for the Case

Ireland Graves, J. Chrys Dougherty, Austin, Tex., for plaintiff.

H. W. Moursund, United States Attorney, San Antonio, Tex., for defendant.


RICE, Chief Judge.

This cause came on for trial, and the court, having heard and considered the evidence, finds the facts and states the conclusions of law as follows:

Findings of Fact.

1. Plaintiff, The Austin National Bank of Austin, Travis County, Texas, a national banking association, holding and possessing trust powers, is the duly qualified and acting administrator of the estate of Victoria E. Dillard, deceased, and is also the duly qualified...

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