FIRST NATIONAL BANK OF SHREVEPORT v. UNITED STATES

No. 21497.

342 F.2d 415 (1965)

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

United States Court of Appeals Fifth Circuit.

Rehearing Denied June 2, 1965.


Attorney(s) appearing for the Case

W. Scott Wilkinson, Shreveport, La., Mark H. Johnson, New York City, for appellant.

Robert J. Golten, Atty., Dept. of Justice, Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Donald R. Anderson, Crombie J. D. Garrett, Attys., Dept. of Justice, Washington, D. C., Edward L. Shaheen, U. S. Atty., Shreveport, La., for appellee.

Before GEWIN and BELL, Circuit Judges, and McRAE, District Judge.


PER CURIAM:

This is an action by the Executor of the Estate of Lillian B. Fain to recover federal estate taxes in the amount of $195,963.19, plus interest, alleged by appellant to have been illegally assessed and collected. The controversy centers around the property settlement executed upon decedent's judicial separation from her second husband in 1948. Both parties wanted a divorce, but Mr. Glassell would not agree to the separation until a firm understanding was...

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