WILLIAMS v. UNITED STATES

No. 699.

185 F.Supp. 615 (1960)

Shelton R. WILLIAMS, Administrator with the Will Annexed of the Estate of H. McCullough, Deceased, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court D. Montana, Missoula Division.

May 13, 1960.


Attorney(s) appearing for the Case

Jardine, Stephenson, Blewett & Weaver, Great Falls, Mont., for plaintiff.

Harold S. Larsen, Sp. Asst. U. S. Atty., Washington, D. C., and Krest Cyr, U. S. Atty., Butte, Mont., for defendant.


MURRAY, Chief Judge.

Plaintiff brings this action to recover the sum of $18,064.99, which represents a deficiency assessment and interest assessed by the District Director of Internal Revenue at Helena, Montana and paid by plaintiff. The deficiency was assessed on the 1953 income tax of H. McCullough after the death of said McCullough and was paid by his estate, the plaintiff herein.

The case was submitted to the Court upon a stipulation of facts and the testimony...

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