SECURITY-FIRST NATIONAL BANK v. UNITED STATES

No. 992-59-Y.

181 F.Supp. 911 (1960)

SECURITY-FIRST NATIONAL BANK, as Executor of the Estate of Alice C. D. Riley, Deceased, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court S. D. California. Central Division.

February 29, 1960.


Attorney(s) appearing for the Case

Brady, Nossaman & Walker, Joseph L. Wyatt, Jr., Los Angeles, Cal., for plaintiff.

Laughlin E. Waters, U. S. Atty., Robert H. Wyshak, Asst. U. S. Atty., Los Angeles, Cal., for defendant.


YANKWICH, District Judge.

By this action Security-First National Bank, to be referred to as Bank, as executor of the estate of Alice C. D. Riley, deceased, to be referred to as decedent, seeks to recover income taxes and interest erroneously or illegally assessed or collected for the calendar and taxable years 1953 and 1954 in the aggregate amount of $483.57 for the year 1953 and $5,153.02 for the year 1954.

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