ALSTON v. UNITED STATES

No. 21402.

349 F.2d 87 (1965)

Philip H. ALSTON, Jr., and the Citizens and Southern National Bank, Executors of the Estate of Charles Loridans, Appellants, v. UNITED STATES of America, Appellee.

United States Court of Appeals Fifth Circuit.

July 23, 1965.


Attorney(s) appearing for the Case

Francis Shackelford, James E. Thomas, Arnold C. Moore, Alston, Miller & Gaines, Atlanta, Ga., for appellants.

Benjamin M. Parker, Atty., Dept. of Justice, Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Robert N. Anderson, Attys., Dept. of Justice, Washington, D. C., Charles L. Goodson, U. S. Atty., Slaton Clemmons, Asst. U. S. Atty., Atlanta, Ga., for appellee.

Before TUTTLE, Chief Judge, and MOORE and BELL, Circuit Judges.


MOORE, Circuit Judge.

This suit was brought by the executors of the Estate of Charles Loridans (the executors) to obtain a refund of $49,071.14 paid to the United States of America (the Government) because of an asserted estate tax deficiency. Upon motion by the executors and cross-motion by the Government for summary judgment, the trial court found in favor of the Government. 228 F.Supp. 216 (N.D.Ga.,

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