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FORT WORTH NATIONAL BANK v. UNITED STATES

Civ. A. 3074.

137 F.Supp. 71 (1956)

The FORT WORTH NATIONAL BANK, Trustee, Plaintiff, v. The UNITED STATES of America, Defendant.

United States District Court N. D. Texas, Fort Worth Division.

January 5, 1956.

Attorney(s) appearing for the Case

Stone, Agerton, Parker & Kerr, Fort Worth, for plaintiff.

Heard L. Floore, U. S. Atty., Fort Worth, for defendant.

ESTES, District Judge.

This action was brought under Section 1346(a) (1) of Title 28 United States Code, to recover certain income taxes paid by the plaintiff as trustee. The parties submitted the case on an agreed statement of facts, briefs, and oral argument.

The plaintiff is a national banking association of Fort Worth, Texas, with full trust powers. At all pertinent times the plaintiff was the sole trustee under a trust deed executed on November 21, 1949...

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