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LAMADE v. BROWNELL

Civ. A. No. 8063.

245 F.Supp. 691 (1965)

Howard J. LAMADE, Jr. and West Branch Bank and Trust Company, now Northern Central Bank and Trust Company, Co-Executors of the Estate of Howard J. Lamade, Deceased, Plaintiffs, v. Richard P. BROWNELL, Defendant.

United States District Court M. D. Pennsylvania.

September 21, 1965.

Attorney(s) appearing for the Case

Furst, McCormick, Muir, Lynn & Reeder, Williamsport, Pa., for plaintiffs.

Louis F. Oberdorfer, Asst. Atty Gen., C. Moxley Featherston, David A. Wilson, Jr., Edward J. Snyder, Attys., Dept. of Justice, Washington, D. C., Bernard J. Brown, U. S. Atty., Scranton, Pa., for defendant.

FOLLMER, District Judge.

This is a suit for a refund of federal estate taxes collected by defendant from plaintiffs. The case was tried to the Court without a jury.

From the pleadings, the testimony, a Stipulation, the briefs and arguments of counsel, the Court makes the following:

FINDINGS OF FACT

1. The plaintiffs are Howard J. Lamade, Jr., and the West Branch Bank and Trust Company, now Northern Central Bank and Trust Company. Both are...

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