PARKERSBURG NATIONAL BANK v. UNITED STATES

Civ. A. 1237-W.

228 F.Supp. 375 (1964)

The PARKERSBURG NATIONAL BANK, Executor of the Estate of Virginia Stewart Gordon, deceased, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court N. D. West Virginia, at Wheeling.

April 3, 1964.


Attorney(s) appearing for the Case

R. E. Stealey, Robert W. Burk, Parkersburg, W. Va., for plaintiff.

John H. Kamlowsky, Acting U. S. Atty., Herbert Odell, Atty., Tax Div., Dept. of Justice (Louis F. Oberdorfer, Asst. Atty. Gen., C. Moxley Featherston, Myron C. Baum, Attys., Dept. of Justice, on the brief), for defendant.


CHARLES F. PAUL, Chief Judge.

Plaintiff sues for a refund of Estate Taxes.

By her Will, the testatrix appointed the plaintiff bank as her executor and testamentary trustee. In a Codicil to her Will, the testatrix, referring to shares of stock in American Telephone & Telegraph Company, provided:

"I bequeath all stock in said Company which I may own at my death to The Parkersburg National Bank, a corporation, in trust for the following purpose....

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