FIRST NATIONAL BANK OF SHREVEPORT v. UNITED STATES

Civ. A. No. 8611.

224 F.Supp. 747 (1963)

The FIRST NATIONAL BANK OF SHREVEPORT as Executor of the Estate of Lillian B. Fain v. The UNITED STATES of America.

United States District Court W.D. Louisiana, Shreveport Division.

December 27, 1963.


Attorney(s) appearing for the Case

W. Scott Wilkinson, Wilkinson, Lewis, Woods & Carmody, Shreveport, La., Rabkin & Johnson, New York City, for plaintiff.

Edward L. Shaheen, U. S. Atty., and Edward V. Boagni, Asst. U. S. Atty., Shreveport, La., Louis F. Oberdorfer, Asst. Atty. Gen., Department of Justice, Washington, D. C., Edward S. Smith, Myron C. Baum, Stanley F. Krysa, and Jerome J. Reso, Jr., Attorneys, Department of Justice, Washington, D. C., for the Government.


BEN C. DAWKINS, Jr., Chief Judge.

The executor of the Estate of Lillian B. Fain brings this action for recovery of federal estate taxes in the amount of $195,963.19, plus interest, alleged by plaintiff to have been illegally assessed and collected.

The controversy stems from the Commissioner's inclusion in decedent's estate of the corpus of the Lillian B. Glassell Trust, valued at $919,227.47. Plaintiff contends that, although decedent was nominally the settlor...

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