FIRST NATIONAL BANK OF MIAMI v. UNITED STATES

Civ. No. 63-664.

235 F.Supp. 331 (1964)

The FIRST NATIONAL BANK OF MIAMI, as Executor of the Estate of Florence D. Cassidy, deceased, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court S. D. Florida.

September 11, 1964.


Attorney(s) appearing for the Case

Shutts, Bowen, Simmons, Prevatt & Boureau, Miami, Fla., for plaintiff.

Lavinia Redd, Asst. U. S. Atty., Miami, Fla., and J. Patrick Whaley, Dept. of Justice, Washington, D. C., for defendant.


DYER, Chief Judge.

Plaintiff is the Executor of the Estate of FLORENCE D. CASSIDY, and as such filed a timely claim for refund which was denied on September 5, 1961. The Complaint was timely filed to recover $5,354.86 plus interest paid as Federal income taxes by FLORENCE D. CASSIDY and her husband for the calendar year 1957.1

The case was tried before the Court without a jury.

In 1951 JOHN P. CASSIDY, a widower 73 years...

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