YOUNG v. PHINNEY

Civ. A. No. 1404.

255 F.Supp. 817 (1966)

Baldwin N. YOUNG and Dorothy L. Cousins as Joint Independent Executors of Estate of Kittie Nash Groce, Deceased, Plaintiffs, v. Robert L. PHINNEY, District Director of Internal Revenue, Defendant.

United States District Court W. D. Texas, Austin Division.

April 12, 1966.


Attorney(s) appearing for the Case

Thompson, Coe, Cousins & Irons, Dallas, Tex., Fred B. Werkenthin, Herring & Werkenthin, Austin, Tex., for plaintiffs.

Ernest Morgan, U. S. Atty., San Antonio, Tex., Robert L. Waters, Atty., Tax Division, Dept. of Justice, Ft. Worth, Tex., for defendant.


FINDINGS OF FACT AND CONCLUSIONS OF LAW

FINDINGS OF FACT

SPEARS, Chief Judge.

The Court having considered the stipulations, as well as the Last Will and Testament of the testatrix, Kittie Nash Groce, and having considered the briefs and arguments of counsel, makes the following findings of fact and conclusions of law:

The testatrix, Kittie Nash Groce, died testate on December 3, 1957. The plaintiffs, Baldwin Nash Young and Dorothy Long...

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