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FIFTH THIRD UNION TRUST CO. v. CONNER

Civ. No. 1763.

112 F.Supp. 292 (1950)

FIFTH THIRD UNION TRUST CO. v. CONNER.

United States District Court S. D. Ohio, W. D.

October 4, 1950.

Attorney(s) appearing for the Case

Graydon, Head & Ritchey, Cincinnati, Ohio, for plaintiff.

Ray J. O'Donnell, U. S. Atty., Southern Dist. of Ohio, Frank J. Richter, Asst. U. S. Atty., Southern Dist. of Ohio, Cincinnati, Ohio, for defendant.

DRUFFEL, District Judge.

This is an action to recover an alleged overpayment of estate taxes made to the defendant, the former Collector of Internal Revenue for the First Ohio District, and is brought under the provisions of the Internal Revenue Code, as amended by the Revenue Act of 1939, as amended by the Revenue Act of 1940. A Stipulation of Facts has been filed herein by the parties, which was supplemented by the Internal Revenue Field Agent's report, read into...

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